https://www.taxtmi.com/caselaws?id=412203 Rule 11(6) of the Kerala Value Added Tax Rules, 2005 permits cancellation of compounding permission under section 8(c)(i) where the dealer fails to comply with tax obligations, including payment of tax under section 6(2). The Kerala High Court followed its earlier decision in Thakkaram Restaurant and treated the assessee's omission concerning purchases and purchase tax as sufficient to sustain cancellation for 2014-15. Once compounding permission is validly cancelled, the assessing authority may proceed with regular or best judgment assessment as a consequential step. en-us Tue, 02 Mar 2021 00:00:00 +0530 Mon, 20 Sep 2021 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412203 Rule 11(6) of the Kerala Value Added Tax Rules, 2005 permits cancellation of compounding permission under section 8(c)(i) where the dealer fails to comply with tax obligations, including payment of tax under section 6(2). The Kerala High Court followed its earlier decision in Thakkaram Restaurant and treated the assessee's omission concerning purchases and purchase tax as sufficient to sustain cancellation for 2014-15. Once compounding permission is validly cancelled, the assessing authority may proceed with regular or best judgment assessment as a consequential step. Case-Laws VAT and Sales Tax Tue, 02 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412203