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2020 (2) TMI 962 - HC - VAT and Sales TaxNon-payment of security deposit - amendment of registration certificate - Tripura VAT Act - HELD THAT:- The insistence on the part of the department to collect security deposit of ₹ 12,00,000/- from the petitioner for amending the registration certificate is wholly impermissible. Under Memorandum dated 20th July, 2015 the Commissioner of Taxes in exercise of powers under Rule 12(4) of the Rules of 2005 has prescribed the security deposit amounts required for different classes of re-sellers, importers, manufacturers and transporters - As per this Memorandum thus, the Government could insist on collecting security deposit in two cases namely where transporters of all categories by whatever name called seek registration or when branch office of transporters of all categories are to be registered. However, when it comes to amendment of registration other than inclusion of branch office of transporters as mentioned in Clause (v), the amount of security required is nil. In the present case, the petitioner only required amendment of the registration certificate by including a go-down. It’s case would therefore fall under Clause (vi) of the said Memorandum. Only if the request of the petitioner was for including the branch office in the registration certificate the security amount of ₹ 12,00,000/- prescribed in Clause (v) of the said Memorandum would have applicability. What are the rules and regulations for amendment of a registration certificate of a transporter under the new regime is not brought to our notice. Under the circumstances, we permit the petitioner to make a fresh application for amendment of the registration certificate. If such an application is made, the same shall be examined by the GST authorities on the basis of the presently prevailing rules and regulations - petition disposed off.
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