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2021 (12) TMI 380 - HC - VAT and Sales TaxAmendment of CST Registration Certificate - intra-departmental communications exchanged between the first and second respondents - only reason given in the impugned Email Communication dated 02.03.2021 of the second respondent is that the effective date cannot be amended - HELD THAT:- It is also noticed that though the authorized representative of the petitioner has sent an Email requesting the amendment of CST Registration Certificate on 13.10.2020 at 4:59:24 PM, the second respondent has informed the rejection of the request to the petitioner vide impugned Email Communication dated 02.03.2021 only. That apart, it is also noticed that the petitioner has sent two letters dated 19.09.2020 and 07.12.2020 to the first respondent and the intra office communication has been exchanged between the first and second respondents on 07.12.2020. Though the arguments of the learned Special Government Pleader appearing for the respondents are that the application for amending the CST Registration Certificate has been made belatedly on 19.09.2020, nevertheless, there is no embargo under the aforesaid Rules to amend the date in the CST Registration Certificate. It is noticed that under the aforesaid Rules, such application for amendment cannot be made if the records otherwise indicate that the petitioner had not indeed filed the application for registration on 07.06.2017 by declaring the effective date of commencement of business as 20.05.2017 - the records will be available with the respondents and therefore the respondents cannot reject the request of the petitioner merely stating that it is not possible to amend the Certificate at a later point of time. It was for the respondents to make suitable internal changes in their Web Portal to amend the Certificates of registration. Rule 7(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 also makes it clear that the application can be entertained for amending the CST Registration Certificate. There is no also limitation prescribed therein. Therefore, the respondents are directed to make suitable corrections in the CST Registration Certificate granted to the petitioner, within a period of thirty (30) days from the date of receipt of a copy of this order. Petition allowed.
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