https://www.taxtmi.com/caselaws?id=446987 Under the Kerala Value Added Tax regime, payment at the compounded rate under Section 8 was treated as only an optional method of tax discharge and did not create immunity from penalty where a dealer filed untrue returns or suppressed turnover. The Court noted substantial suppression of contract receipts, non-compliance with disclosure requirements, and absence of a valid declaration for construction activity. It also found that notice, time, production of documents, and filing of objections satisfied natural justice. As no jurisdictional error or breach of hearing was shown, interference in writ jurisdiction under Article 226 was unwarranted and the penalty order was upheld. en-us Thu, 30 Nov 2023 00:00:00 +0530 Tue, 23 Dec 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446987 Under the Kerala Value Added Tax regime, payment at the compounded rate under Section 8 was treated as only an optional method of tax discharge and did not create immunity from penalty where a dealer filed untrue returns or suppressed turnover. The Court noted substantial suppression of contract receipts, non-compliance with disclosure requirements, and absence of a valid declaration for construction activity. It also found that notice, time, production of documents, and filing of objections satisfied natural justice. As no jurisdictional error or breach of hearing was shown, interference in writ jurisdiction under Article 226 was unwarranted and the penalty order was upheld. Case-Laws VAT / Sales Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446987