https://www.taxtmi.com/caselaws?id=157836 Registration applications under the Andhra Pradesh General Sales Tax Act and Rules must be processed within the prescribed time by summary enquiry, issue of certificate, or a valid notice for further enquiry or rejection. A notice that does not amount to a proper notice of further enquiry, does not fix an enquiry date, and is not followed by prompt action cannot defeat deemed registration under rule 28(10)(c). Any demand for security must also comply with section 12(7) and section 12(11), including a written order and hearing. The statutory scheme therefore protects prompt, non-arbitrary disposal of registration applications and supports deemed registration where procedure is not followed. en-us Wed, 21 Jun 1995 00:00:00 +0530 Fri, 11 Oct 2013 14:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157836 Registration applications under the Andhra Pradesh General Sales Tax Act and Rules must be processed within the prescribed time by summary enquiry, issue of certificate, or a valid notice for further enquiry or rejection. A notice that does not amount to a proper notice of further enquiry, does not fix an enquiry date, and is not followed by prompt action cannot defeat deemed registration under rule 28(10)(c). Any demand for security must also comply with section 12(7) and section 12(11), including a written order and hearing. The statutory scheme therefore protects prompt, non-arbitrary disposal of registration applications and supports deemed registration where procedure is not followed. Case-Laws VAT and Sales Tax Wed, 21 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157836