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TMI Blog2017 (1) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... of the computation of suppression made of turnover and the sale price taken to arrive at the sales turnover; on the suppressed turnover. This was intimated to the assessee by the penalty authorities, after which the assessee accepted the offence and agreed to compound the offence. The assessee was issued with an order of compounding, in which also the computation of suppressed turnover and the sale price taken were clearly laid out. The assessee did not choose to file appeal from the said order and paid the amounts determined as compounding fees. There is absolutely no reason why the assessment order should be kept in abeyance, till a revision which has been held to be not maintainable - petition disposed off. - WP(C).No. 806 of 2017 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is said to have filed a revision before the Deputy Commissioner as per Exhibit P3 against the rejection of the rectification application, which was filed to rectify the order of compounding. The petitioner contends that while the revision is pending, there could be no recovery made as per Exhibit P6 assessment, since if the revision is allowed in favour of the petitioner and the compounding fee reduced; the assessment also would be proportionately reduced. The learned Counsel relies on a Division Bench decision of this Court in Trichur Auto Spares v. State of Kerala [(2014) 22 KTR 508 (Ker)] to contend that the order of compounding though on the option and admission of the assessee, could be challenged by the assessee. 4. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner had filed an application before the authorities expressing his willingness to compound the offence departmentally. There was no threat or coercion from the side of the authorities, directing the petitioner to make any application after the date of inspection. If for any reason, the authorities had compelled the petitioner to make an application for compounding the offence departmentally, it was open to the petitioner to have filed a complaint against the authorities before the superior forum. But, in fact, the petitioner had filed an application before the authorities concerned to compound the offence departmentally. Once the offer is made, it is for the prescribed authority to determine whether the offence should be compounded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee to approbate and reprobate. No doubt it may be open, in cases of patent mistakes in the quantification of the compounding fee payable, for an assessee to contest the order of the competent authority in an appeal under Section 55 of the Act but that recourse can be had only in cases where the mistake is one that is relatable solely to the quantification of the compounding fee and does not militate against the admission by the assessee of its having committed the offence alleged against it. The legal justification for such an appeal would be the contention that while the assessee has admittedly compounded the offence, the department has no right to demand or collect any amount towards compounding fee, as is in excess of what is auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an issue solely relatable to the quantification of the compounding fee and does not militate against the admission by the assessee of it having committed the offence alleged against it. 9. It is also to be noticed that in Trichur Auto Spares after accepting the offence, the Intelligence Officer issued an order of compounding and even before the compounding fees were paid, the assessee challenged it in appeal. In Jaya Jewellers, there was an admission made, offence compounded and remittance of the compounding fee; against which an appeal was filed, which was held by the Division Bench to be not maintainable. If any challenge has to be made, even going by Trichur Auto Spares, the same could only lead to consideration of patent mistakes in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order and paid the amounts determined as compounding fees. In such circumstance, this Court is of the opinion that the assessee's case falls under the declaration made by the Division Bench in Jaya Jewellers. There is absolutely no reason why the assessment order should be kept in abeyance, till a revision which has been held to be not maintainable, is disposed of. W.P.(C) No.806 of 2017 is, hence, dismissed. 12. W.P.(C) No.35319 of 2016 is filed against the communication at Exhibit P3, blocking the online facility of the petitioner, who is a registered dealer. The respondent-State has not been able to point out any provision to carry out such an action. In such circumstance, the petitioner shall be allowed to operate the online ..... X X X X Extracts X X X X X X X X Extracts X X X X
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