https://www.taxtmi.com/caselaws?id=464944 Under the Kerala Value Added Tax Act, cancellation of compounding permission must follow the statutory sequence: the assessing authority must first consider the materials, give the dealer an opportunity of being heard, and then seek prior approval of the Deputy Commissioner before passing any final order. Obtaining approval before hearing the dealer or before the assessing authority applies its mind is inconsistent with the statutory scheme. The defect is procedural, so the impugned notice is to be treated as a mere notice simplicitor, the earlier approval is set aside, and the matter must be reconsidered afresh in accordance with law with an opportunity for objection. en-us Mon, 20 Mar 2017 00:00:00 +0530 Tue, 25 Nov 2025 20:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464944 Under the Kerala Value Added Tax Act, cancellation of compounding permission must follow the statutory sequence: the assessing authority must first consider the materials, give the dealer an opportunity of being heard, and then seek prior approval of the Deputy Commissioner before passing any final order. Obtaining approval before hearing the dealer or before the assessing authority applies its mind is inconsistent with the statutory scheme. The defect is procedural, so the impugned notice is to be treated as a mere notice simplicitor, the earlier approval is set aside, and the matter must be reconsidered afresh in accordance with law with an opportunity for objection. Case-Laws VAT / Sales Tax Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464944