https://www.taxtmi.com/caselaws?id=156006 Non-filing of a registration-certificate renewal application within the prescribed time led to cancellation, but the record raised a dispute on whether the applicant had sufficient cause due to illness and incapacity. The medical material did not conclusively resolve whether he was bedridden during the relevant period, so further factual consideration was required. The matter was remitted for fresh examination, with permission to file additional documents and an opportunity of hearing before the Additional Commissioner. en-us Tue, 25 Jul 1989 00:00:00 +0530 Wed, 11 Sep 2013 17:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156006 Non-filing of a registration-certificate renewal application within the prescribed time led to cancellation, but the record raised a dispute on whether the applicant had sufficient cause due to illness and incapacity. The medical material did not conclusively resolve whether he was bedridden during the relevant period, so further factual consideration was required. The matter was remitted for fresh examination, with permission to file additional documents and an opportunity of hearing before the Additional Commissioner. Case-Laws VAT and Sales Tax Tue, 25 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156006