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2022 (5) TMI 469 - HC - VAT and Sales TaxInput tax credit - breakage of period of business from 1.2.2014 to 26.2.2014 - purchase effected during the period of transition - HELD THAT:- Going by Rule 19 of KVAT Rules, her application was filed on 20.2.2014, the Registering authority after cancelling the registration ought to have issued the dealer a notice in Form No.5 B and publish the details in at least two dailies in the State and also in the website of the Commercial Tax Department. Cancellation will be effective only from the date on which the copy of the order is served or from the date of publication of such cancellation. So, at no stretch of imagination, it can be taken into consideration that the closure of business is from 31.12.13 when the application itself is only 20.2.2014. At the most the canellation can be effective only from 26.2.2014, the date on which the fresh registration of the partnership form was allowed. According to him, only six days is the period in which there was no registration either for the erstwhile concerned or the present partnership firm. It is true that the registration once cancelled has to be published in two leading daily newspapers at least and the dealer should be informed as per notice in Form No.5 B. Then only the cancellation of registration shall be effective. The respondent does not have a case that prior to 20.2.2014 such an exercise was done. In the absence of the said exercise, the Tribunal was right in entering into a finding that the respondent is entitled to input tax credit. The legal position emerging out is that the respondent was not having any registration from 20.2.2014 to 26.2.2013 and hence, the finding of the Intelligence Officer as well as the First Appellate Authority was interfered by the Tribunal to that extent. Revision is dismissed.
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