9911796707
TMI Blog2011 (8) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... 09. We do not know on what basis the Tribunal could accept the grounds stated by the respondent in support of the delay condonation petition, assuming that delay could be condoned even beyond the year for which the application was submitted. We therefore, allow this sales tax revision by setting aside the orders of the Tribunal and by restoring the first appellate authority's order rejecting the delay condonation application and compounding application. - S.T. Rev. No. 21 of 2011 - - - Dated:- 23-8-2011 - RAMACHANDRAN NAIR C.N. AND GOPINATHAN P.S., JJ. For the Appellant: Muhammed Rafeeq, Government Pleader, For the Respondent : N. Muraleedharan Nair and Smt. K. Hymavathy The judgment of the court was delivered by C.N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, a petition to condone the delay along with a belated application for payment of tax at compounded rate on cooked food was submitted under the KVAT Act before the Deputy Commissioner on December 31, 2008. The delay was condoned and compounding was allowed by the Deputy Commissioner for payment of tax on cooked food vide order dated January 16, 2009. In between there was an inspection in the business premises of the respondent which led to detection of unaccounted sales of liquor and penalty was levied on the respondent. Further, after the closure of the financial year, the regular turnover tax assessment on liquor was also completed on April 30, 2009. Counsel for the respondent submitted that the assessment is in appeal before the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of the compounding application with delay condonation petition. Payment of tax under the compounding scheme is an alternate to regular assessment based on turnover. When regular assessment is completed, there is no scope for entertaining an application for compounding thereafter. The Tribunal, in our view, has committed a patent mistake in condoning the delay in filing the compounding application, which was filed after closure of the relevant financial year. The Tribunal has not stated as to what will happen to the regular assessment completed which is separately contested in appeal. If the Tribunal order is also complied with, the assessing officer will have to pass one more order of assessment under the compounding scheme which wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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