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TMI Blog2010 (9) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... enging Ext.P3 notice issued by the 1st respondent, calling for objections against the proposal for cancellation of Ext.P2 permission granted for payment of tax at the compounded rate under section 8(a) of the Kerala Value Added Tax Act, 2003 (KVAT Act). It is stated in Ext.P3 that subsequent to grant of such permission, on verification of bills pertaining to the work order, it was found that contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion was granted on the basis of erroneous facts. Learned Government Pleader has pointed out section 66 of the KVAT Act, which deals with the general power for rectifying any error apparent on the face of the record. It is evident from Ext.P3 notice that Ext.P2 permission was granted on the basis of mistaken impression that the contract pertains to works to be executed by the petitioner. But it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their statement. 5. In the statement filed on behalf of the 1st respondent it is stated that the petitioner has not chosen to file any objections against Ext.P3 notice. Along with the reply, the petitioner had produced Ext.P6 indicating that the petitioner had submitted reply to Ext.P3 notice on 26-5- 2008. It is further contended by the 1st respondent that after service of Ext.P3 notice the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the petitioner is that inspite of filing of returns and remittance of tax at the rate of 12.5% they are entitled to challenge the steps initiated for cancellation of permission for compounding once granted. However, whether the cancellation of the compounding proposed is sustainable or not, is a matter which need be decided by the 1st respondent at the first instance, after considering object ..... X X X X Extracts X X X X X X X X Extracts X X X X
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