Timely communication of registration certificate rejection is essential; failure to do so can invalidate assessment and revision orders.

Failure to communicate rejection of an application for amendment of the registration certificate within the prescribed ten days under Rule 11A of the Madhya Pradesh General Sales Tax Rules, 1959 vitiated the subsequent assessment. Because the assessee was not informed in time, it could not effectively pursue the amendment request, and the assessment proceeded without considering the amended registration certificate before denying the claimed tax benefit. The assessment order and the revisional order were therefore set aside, and the matter was remitted for reconsideration after disposal and communication of the amendment application.

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Issues: Whether rejection of an application for amendment of the registration certificate, if not communicated within the prescribed time, vitiates the subsequent assessment and revisional orders.

Analysis: Rule 11A of the Madhya Pradesh General Sales Tax Rules, 1959 requires the Sales Tax Officer to consider an application for amendment of the registration certificate and, where the application is rejected, to record reasons and send an intimation of rejection to the applicant within ten days of the order. The record showed rejection of the application, but the rejection was not communicated to the assessee within the prescribed time. That omission prevented the assessee from pursuing the matter appropriately and placed the assessment on an incorrect footing, because the amended registration certificate was not considered before denying the claimed tax benefit.

Conclusion: The assessment order and the revisional order were liable to be set aside, and the matter was required to be reconsidered after disposal and communication of the amendment application.

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