2017 (8) TMI 761

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.... : Sri.C.K.Thanu Pillai For The Respondent : SRI. C.K. Govindan, Sr. Government Pleader JUDGMENT The petitioner, a registered dealer in metal crushing at Chalakal, Marampilly, Aluva, has approached this court challenging rejection of an application for compounding filed under Section 8 of the Kerala Value Added Tax Act, 2003. Exhibit-P18 is the order impugned. The penalty imposed was for ....

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....der Section 8 of the KVAT Act. The amendment was incorporated by proviso to Section 16(2) of the KVAT Act. It is appropriate to quote Section 16(2) of the KVAT Act in this context of dispute, which reads as follows: "16(2). If the prescribed authority after making such enquiries as it may consider necessary, is satisfied that the application is in order and that the particulars furnished ....

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....iod prior to filing of application for registration: Provided also that in the case of dealers against whom an offence has been detected under section 67 of the Act before filing application for registration, registration shall be granted under this sub-section subject to the finalisation of the proceedings in respect of the offence so detected." (emphasis supplied). The amendment as above woul....

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....ong with the compounding application was of the view that he was not entitled for the benefit of payment of compounded tax under Section 8 of the KVAT Act and rejected the compounding application. 3. Thus, the question that arises for consideration is, for invoking the benefit under second proviso to Section 16(2), whether the petitioner will have to pay tax or not? 4. As seen from the impug....