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2020 (11) TMI 924 - HC - VAT and Sales TaxCancellation of Registration Certificate - legal heirs - deemed dealer on the death of dealer - TNVAT Act - CST Act - The petitioner is the wife of deceased. The other legal heirs of the deceased have given no objection for amendment of the registration certificate, in favour of the petitioner and her son - The petitioner has also made a request for amendment of the registration certificate in favour of herself and her son to the respondent. Despite the same, the respondent has passed the impugned orders cancelling the registration certificate on the ground that the petitioner will have to apply for fresh registration under the Tamil Nadu Value Added Tax Act, 2006 Held that:- When it is an admitted fact that the petitioner is a legal heir of the deceased dealer, this Court is of the considered view that the legal heirs are deemed to be dealers on the death of deceased, as per the provisions of Section 26 of the Tamil Nadu Value Added Tax Act, 2006. The amendment shall take effect retrospectively, from the date of death of deseased i.e., 09.06.2013. This exercise shall be done by the respondent, within a period of eight weeks from the date of receipt of a copy of this order. Petition disposed off.
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