https://www.taxtmi.com/caselaws?id=776071 The HC upheld the dismissal of the appellant's writ petition, affirming the rejection of the second compounding application filed after adjudication. The court held that compounding requires a voluntary admission of contravention prior to adjudication, which becomes redundant once guilt is established by the adjudicating authority. The appellant's contention that compounding could be sought post-adjudication due to multiple contraventions and uncertainty about the competent authority was rejected. The compounding mechanism aims to facilitate timely penalty recovery and cannot be invoked after the adjudication process attains finality. Consequently, the appeal was dismissed for lack of merit. en-us Fri, 01 Aug 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776071 The HC upheld the dismissal of the appellant's writ petition, affirming the rejection of the second compounding application filed after adjudication. The court held that compounding requires a voluntary admission of contravention prior to adjudication, which becomes redundant once guilt is established by the adjudicating authority. The appellant's contention that compounding could be sought post-adjudication due to multiple contraventions and uncertainty about the competent authority was rejected. The compounding mechanism aims to facilitate timely penalty recovery and cannot be invoked after the adjudication process attains finality. Consequently, the appeal was dismissed for lack of merit. Case-Laws FEMA Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776071