https://www.taxtmi.com/caselaws?id=387526 An assessment made under the regular regime cannot stand where the authority has not first verified whether a timely compounding application was filed and whether the compounding fee was duly deposited. The HC held that admissibility under the compounding scheme was a foundational fact requiring examination by the proper officer before proceeding to regular assessment. Because the assessment was made without addressing that claim, it suffered from an inherent defect and was unsustainable. The order was set aside and the matter remitted for fresh assessment after verification of the compounding application. en-us Mon, 21 Oct 2019 00:00:00 +0530 Tue, 28 Jan 2020 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387526 An assessment made under the regular regime cannot stand where the authority has not first verified whether a timely compounding application was filed and whether the compounding fee was duly deposited. The HC held that admissibility under the compounding scheme was a foundational fact requiring examination by the proper officer before proceeding to regular assessment. Because the assessment was made without addressing that claim, it suffered from an inherent defect and was unsustainable. The order was set aside and the matter remitted for fresh assessment after verification of the compounding application. Case-Laws GST Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387526