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TMI Blog2018 (2) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... y in the year 2014. Considering only the fact that there is a discrepancy insofar as the provision relied on by the Assessing Officer, being subsequent to the subject years, this Court would set aside the orders and direct re-consideration - petition allowed by way of remand. - WP (C). No. 1449 of 2017 (E) - - - Dated:- 16-1-2018 - K. Vinod Chandran, J. For the Petitioner : Sri. P. S. Soma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not disclosed. The dealer had also compounded the offence. Based on the admitted offence, the dealer was proceeded with after issuing notice. Notices were issued for cancellation of compounding for the year 2011-12 itself on the ground that the compounding was not permitted under clause (c) of Section 8 to a dealer making inter-State purchase of goods other than capital goods or packing material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppear; but the orders show that the notices were issued on 25.10.2016 and the hearing was proposed on 28.10.2016. The Assessing Authority would also consider the specific contention raised by the petitioner as to the provisions introduced in 2014 not being applicable. The petitioner would be present by himself or through the authorised representative before the Assessing Officer on 30.01.2017, on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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