2017 (8) TMI 761

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....spondent : 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 the year 2007-2008. There were no accoun....

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....ment 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 therein are correct, it shall register the appl....

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.... 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 would show that, it is a one time measure, to enable new dealers as well as ....

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....led 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 impugned order, the petitioner is liable to pay tax under Section 8 of the KVAT Act....