Tnvat registration denied by authority
THYAGARAJAN KALYANASUNDARAM
Dear experts,As we applied registration under tnvat and cst acts of one of my client registered under partnership act 1932 and having registered office located in Delhi state. And now they got construction order from tamilnadu for which we have applied registration. However, the authority concern deny to register the firm as a dealer in tamilnadu and they have taken the rented premises and submitted the application along with all necessary documents which is required as per act. Whereas the authority concern insisting to submit seperate partnership deed for tamilnadu state and same is required to get registered with the register of firms. Further, we explained to the concern authority as per the definition of partnership act 1932 will cover whole of India except j&k. Even though without seperate partnership deed the authority is not ready to register the firm.can any one give advice how to defend the authority, is there any supporting judegements.
Partnership registration: state tax authority demanded a separate local deed, raising territorial documentary sufficiency concerns. Registration under Tamil Nadu VAT and CST was denied because the authority insisted on a separate partnership deed registered in Tamil Nadu despite the firm being constituted under the Partnership Act, 1932 with its registered office in another State; the firm alleges the Act applies nationwide and a separate state-level deed should not be required, while an advisory reply indicated separate registration is not necessary and recommended consulting local counsel for case law. (AI Summary)
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