TMI Blog2021 (12) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effective date as 20.05.2017 in the CST Registration Certificate of the petitioner company; and iv. direct the respondents to activate the portal permitting the petitioner company to generate Form C declarations or in the alternative direct the respondents to issue manual Form C declarations. 2. By the impugned Email Proceedings dated 02.03.2021 of the second respondent, the petitioner has been informed that the effective date in the CST Registration Certificate granted under Section 7(1)/7(2) of the Central Sales Tax Act, 1956 cannot be amended and the request of the petitioner for amendment of the CST Registration Certificate under the provisions of the Central Sales Tax (Registration and Turnover) Rules, 1957 (hereinafter referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntertained. 7. Heard the learned counsel for the petitioner and the learned Special Government Pleader appearing for the respondents and perused the application filed by the petitioner for amendment of CST Registration Certificate and the intra-departmental communications exchanged between the first and second respondents. 8. The application filed by the petitioner on 07.06.2017. It clearly declares the commencement of business as 20.05.2017 which is evident from Sl.No.9 of the Application filed by the petitioner for registration. The copy of the application also bears the date of acknowledgment as 07.06.2017. In the said application, the petitioner has clearly mentioned the date of commencement of business as 20.05.2017 and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 11. Rule 7(1) of the aforesaid Rules also makes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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