https://www.taxtmi.com/caselaws?id=447679 The Kerala HC dismissed a petition challenging an assessment order that treated the petitioner's return under the compounding scheme. The petitioner, who had consistently filed returns under the compounding provision and remitted taxes accordingly, argued the assessment was unsustainable. The court found the petitioner was aware of the difference between normal and compounding returns, having used the compounding scheme previously. When tax rates were reduced for Bar Attached Hotels during parcel sales of Indian made Foreign Liquor, the petitioner sought treatment as a normal return for potential benefits. The HC found no illegality in the assessment orders and dismissed the petition. en-us Wed, 29 Nov 2023 00:00:00 +0530 Tue, 02 Jan 2024 21:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447679 The Kerala HC dismissed a petition challenging an assessment order that treated the petitioner's return under the compounding scheme. The petitioner, who had consistently filed returns under the compounding provision and remitted taxes accordingly, argued the assessment was unsustainable. The court found the petitioner was aware of the difference between normal and compounding returns, having used the compounding scheme previously. When tax rates were reduced for Bar Attached Hotels during parcel sales of Indian made Foreign Liquor, the petitioner sought treatment as a normal return for potential benefits. The HC found no illegality in the assessment orders and dismissed the petition. Case-Laws VAT and Sales Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447679