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TMI Blog2021 (9) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of compounded tax under section 8(c)(i) has been upheld by this court ; holding that pursuant to such a cancellation, regular assessment can be resorted to by the assessing officer. The learned counsel for the assessee after perusing the abovesaid judgment fairly conceded that the matter is already covered by the said judgment. Revision dismissed. - O. T. Rev. No. 57 of 2018 - - - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore initiation of proceedings leading to annexure A order ? (C) Is not rule 11(6) of the KVAT Rules unconstitutional since it exceeded the rule making power of the Government considering the fact that there is no substantive provision in section 8(c)(i) of the KVAT Act which empower the assessing authority to cancel the com pounding permission issued under section 8(c)(i) ? (D) Is not the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised the return also. However, the assessing authority cancelled the permission for paying tax at the compounded rates invoking rule 11(6) of the KVAT Rules, 2005. Though the first appeal was allowed in favour of the assessee, the Department appealed to the Tribunal. In second appeal, the Tribunal held that the cancellation of permission was justified since the same was in exercise of the powers u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a cancellation, regular assessment can be resorted to by the assessing officer. The learned counsel for the assessee after perusing the abovesaid judgment fairly conceded that the matter is already covered by the said judgment. 7. In the decision referred to above, it was held that (page 182 in 90 GSTR): 3. On the first question the Tribunal relied on rule 11(6) of the Kerala Value Added t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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