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2013 (5) TMI 134 - KERALA HIGH COURTAvailing input tax credit - Not a registered dealer at the relevant time - The business was being run earlier, as a 'proprietorship concern' , which expired , than a partnership deed was executed and the business was taken over accordingly. It was much later, the new partnership firm who has approached this Court - Held that:- Section 11 (12) and 11 (13) make it explicitly clear that the benefit contemplated there in can be claimed only by a 'registered dealer' and never by anybody else. Since the present partnership took its breath for the first time only much later, the petitioner was never an entity before the concerned respondents/authorities anytime before and it cannot be said that the petitioner firm is entitled to have the input tax credit as a matter of right, irrespective of the mandate under the statute, by entertaining the application preferred in January 2006 for retrospective registration under the KGST Act - This Court finds that the writ petition is ill-conceived - None of the grounds raised in support the same is tenable - Assessee Appeal is Dismissed .
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