2017 (8) TMI 870

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....r>CST, VAT & Sales Tax<br>MR. A.K.JAYASANKARAN NAMBIAR, J. For The Petitioner : Sri. Harisankar V. Menon Smt. Meera V.Menon For The RESPONDENT : Smt Jasmin.M.M, Government Pleader JUDGMENT The petitioner runs a metal crusher unit, and is an assessee under the Kerala Value Added Tax Act on the files of the 1st respondent. For the assessment year 2016-2017, the petitioner opted to pay tax on co....

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....ner states that notwithstanding the issuance of the aforesaid communication, the petitioner was served with Ext. P3 notice demanding differential tax for the period from April 2016 to February 2017. The notice indicated that the respondents were proceeding against the petitioner on the basis that he had opted for payment of tax on compounded basis. Although the petitioner, on receipt of Ext. P3 no....

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....wherein it is stated that the petitioner did not file any letter in the office of the 1st respondent, cancelling the compounding option filed by him on 31.05.2016. The counter affidavit, however, is silent as to whether Ext. P1 application preferred by the petitioner, for payment of tax on compounded basis was accepted by the respondents within the time prescribed under the statute. Ext. P5 commun....

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....e said basis, before the dealer can actually remit tax on compounded basis. The analogy, as per the statutory provisions, is to the formation of a contract between the assessee on the one hand, and the tax department on the other, and consequent to the formation of the contract, neither side is permitted to resile therefrom. 8. In the instant case, while the petitioner had preferred Ext. P1 appli....