https://www.taxtmi.com/caselaws?id=163325 A registration application under the West Bengal Value Added Tax Act, 2003 cannot be rejected merely for alleged non-appearance on an unnotified date, especially where the dealer had previously appeared and produced records and no change in circumstances was shown. In those circumstances, a later application may be treated as a continuation of the first application. Registration therefore relates back to the date of the initial application, and the later grant cannot cut down that entitlement. The rejection of the first application was set aside, and registration was directed to operate from the date of the first application, with consequential endorsement and liberty to proceed in accordance with law if arrear returns were not filed. en-us Wed, 07 Feb 2007 00:00:00 +0530 Tue, 13 Feb 2018 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163325 A registration application under the West Bengal Value Added Tax Act, 2003 cannot be rejected merely for alleged non-appearance on an unnotified date, especially where the dealer had previously appeared and produced records and no change in circumstances was shown. In those circumstances, a later application may be treated as a continuation of the first application. Registration therefore relates back to the date of the initial application, and the later grant cannot cut down that entitlement. The rejection of the first application was set aside, and registration was directed to operate from the date of the first application, with consequential endorsement and liberty to proceed in accordance with law if arrear returns were not filed. Case-Laws VAT and Sales Tax Wed, 07 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163325