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2009 (1) TMI 798 - HC - VAT and Sales TaxRestoration of the registration certificates refused - Held that:- When the Department found that the petitioner is not carrying on any business for preceding consecutive three years and also in the very year of cancellation of registration certificates, it thought it proper to cancel its registration certificate, which is necessary for smooth tax administration. The person, who is not carrying on business, is totally unproductive for the Department and therefore there is no need for the Department to maintain records of such a person. The purpose and object is to weed out the dead wood from the list of registered dealers. Moreover, as the petitioner was not carrying on any business for a substantial period, it is not understood why it is interested to hold registration certificates for that period which would be nothing but like decorative pieces in the hands of the dealer-petitioner. W.P. dismissed.
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