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2014 (5) TMI 62 - SUPREME COURTAmendment of registration certificate with retrospective effect – Held that:- Certificate of registration was granted to the dealer on 06.12.1990 including certain items - The said certificate came to be amended by assessing authority whereby certain items were deleted from the certificate of registration by order dated 26.10.1993 - The said order has been set aside by Tribunal restoring the original certificate - That means to show that the order passed by the Tribunal has to be understood to have given retrospective effect to its own order by restoring the earlier order passed by the assessing authority - Since the order passed by Tribunal restored the certificate of registration dated 06.12.1990 and quashed amended certificate of registration which operated retrospectively, High Court ought not to have observed that the order passed by Tribunal is prospective only - Appeals are allowed and orders passed by the High Court are set aside and the order of the Tribunal is restored – Decided in favour of assessee.
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