https://www.taxtmi.com/caselaws?id=439322 Compounding permission under the Kerala Value Added Tax Act can be cancelled only for valid and sufficient reasons. Applying noscitur a sociis, the reference to "shifting of place of business" in section 8(f) was read to cover only a change in premises involving suppression, non-disclosure, false information, or failure to furnish material information. Where the assessee had intimated the department about the shift and the registration certificate was amended to show the new address, mere shifting simpliciter did not justify cancellation. In the absence of any finding of suppression of turnover or false disclosure, the cancellation order lacked adequate justification and was not sustainable. en-us Tue, 13 Jun 2023 00:00:00 +0530 Wed, 21 Jun 2023 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439322 Compounding permission under the Kerala Value Added Tax Act can be cancelled only for valid and sufficient reasons. Applying noscitur a sociis, the reference to "shifting of place of business" in section 8(f) was read to cover only a change in premises involving suppression, non-disclosure, false information, or failure to furnish material information. Where the assessee had intimated the department about the shift and the registration certificate was amended to show the new address, mere shifting simpliciter did not justify cancellation. In the absence of any finding of suppression of turnover or false disclosure, the cancellation order lacked adequate justification and was not sustainable. Case-Laws VAT and Sales Tax Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439322