https://www.taxtmi.com/caselaws?id=287879 An assessee who opts for compounding under Section 7 of the Kerala General Sales Tax Act, 1963 cannot later choose between the alternative limbs of Section 7(1)(i); the applicable clause depends on the statutory computation of turnover for the relevant period, and the compounded liability arises by operation of law. On that basis, if the full amount due has not been paid, the assessing authority remains competent to demand the balance without a fresh assessment order. An audit objection does not oust jurisdiction, because it only points out a statutory shortfall already payable under the compounding scheme. The balance demand was therefore valid, and the objections to jurisdiction and misrepresentation failed. en-us Mon, 23 Jan 2017 00:00:00 +0530 Thu, 07 May 2020 09:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287879 An assessee who opts for compounding under Section 7 of the Kerala General Sales Tax Act, 1963 cannot later choose between the alternative limbs of Section 7(1)(i); the applicable clause depends on the statutory computation of turnover for the relevant period, and the compounded liability arises by operation of law. On that basis, if the full amount due has not been paid, the assessing authority remains competent to demand the balance without a fresh assessment order. An audit objection does not oust jurisdiction, because it only points out a statutory shortfall already payable under the compounding scheme. The balance demand was therefore valid, and the objections to jurisdiction and misrepresentation failed. Case-Laws GST Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287879