2021 (9) TMI 548

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....vernment Pleader, for the respondent. ORDER This revision relates to cancellation of compounding tax permitted for the year 2014-15, and the consequential best judgment assessment carried out by the assessing officer. 2. The questions of law raised for consideration are as follows : "(A) Whether on the facts and in the circumstances of the case, has not the Appellate Tribunal erred in allowin....

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....asons for such violation ?" 3. The assessee is running a restaurant by name and style "Dhe Puttu". He was granted permission for payment of tax at compounded rates under section 8(c)(i) of the Kerala Value Added tax Act, 2003 (for short "the Act"). For the year 2014-15 permission granted for payment of compounded tax was cancelled by the assessing officer for the reason that the inspection reveal....

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.... the basis of an omission to enter the purchases made, does not warrant cancellation of the compounding permission already granted under section 8(c)(i) of the KVAT Act. 5. The learned Senior Government Pleader, Sri Mohammed Rafiq points out that the issue has already been decided by this court in Thakkaram Restaurant v. State of Kerala [2021] 90 GSTR 180 (Ker) (order dated November 25, 2020 in O....