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of <h1>Court allows amendment of CST Registration Certificate effective date without time limitation under Rule 7(1)</h1> <h3>Nativus Trading Pvt. Ltd. Versus The Assistant Commissioner (ST), The Joint Commissioner (Computer Systems), Chennai</h3> Nativus Trading Pvt. Ltd. Versus The Assistant Commissioner (ST), The Joint Commissioner (Computer Systems), Chennai - TMI Issues:1. Amendment of effective date in CST Registration Certificate.2. Rejection of request for amendment by respondents.3. Timeliness of application for amendment.4. Interpretation of Central Sales Tax Act and Rules.Analysis:The Writ Petition was filed seeking a Writ of Certiorarified Mandamus to address several key issues. Firstly, the petitioner requested the records related to an Email Proceedings dated 02.03.2021, aiming to amend the effective date in the CST Registration Certificate. The petitioner argued that the effective date should be corrected to 20.05.2017, as opposed to the date mentioned in the certificate. The respondents had rejected this request, citing that the effective date could not be amended as per the Central Sales Tax Act and Rules.The petitioner contended that they had initially applied for registration with the correct effective date but received the certificate with a different date. The respondents, represented by the Special Government Pleader, argued that the application for registration was received after the date mentioned in the certificate, hence the rejection of the amendment request.Upon hearing both parties, the court examined the application filed by the petitioner and found that it clearly stated the correct commencement date of business. The court dismissed the argument that the application was received late, emphasizing that there was no time limitation for amending the CST Registration Certificate under the relevant Rules.The court highlighted that Rule 7(1) of the Central Sales Tax Rules allowed for amendments to the certificate without any prescribed time limit. Therefore, the respondents were directed to make the necessary corrections in the certificate within thirty days from the date of the court's order. The Writ Petition was allowed with observations, and no costs were imposed, leading to the closure of connected Miscellaneous Petitions.
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