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Kerala HC allows department to cancel compounding scheme wrongly allowed with instruction to allow input credit on purchases
Case Law Details
- Case Name
- Commercial Tax Officer Vs. M/s. MIilona Ice Cream Private Limtied (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Commercial Tax Officer Vs. M/s. MIilona Ice Cream Private Limited (Kerala High Court)
Assessing Officer issued a notice to the assessee threatening cancellation of the compounding and regular assessment. The notice was on the ground that there could be no compounding applied for, for ice-creams which is not a cooked food. Regular assessment was completed for the year as seen from Exhibit P16 produced in W.P.(C)No. 12649 of 2017.
At the first instance a compounding application was not responded to and after three quarters a notice was issued threatening cancellation. In the very next year the a...
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