2017 (3) TMI 1972

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....HE PETITIONER : BY ADV. SRI.S.ARUN RAJ. FOR THE RESPONDENT : BY GOVT. PLEADER SRI.V.K. SHAMSUDHEEN. JUDGMENT K. VINOD CHANDRAN, J. The petitioner is aggrieved with Ext.P3 notice issued under Section 8(f) of the Kerala Value Added Tax Act 2003. The petitioner is a dealer who compounded his tax payment for the assessment year 2014-15 under Section 8(f). The petitioner is aggrieved with E....

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....ng heard and without prior approval of the District Deputy Commissioner.". 3. A reading of the aforesaid extracted provision would indicate that it is the assessing authority who has the power to cancell the permission for compounding granted for valid and sufficient reasons. The proviso only makes it incumbent upon the assessing officer to hear the assessee and also obtain prior approval of th....

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....efore the Deputy Commissioner. The Deputy Commissioner then on the basis of the materials placed before him would consider the request of the assessing officer for prior approval and either grant it or reject it based on which the assessing officer would act. It is made clear that the procedure does not contemplate hearing at the hands of the Deputy Commissioner and only stipulates a proper applic....