https://www.taxtmi.com/caselaws?id=168031 A dealer who voluntarily files an insolvency petition cannot insist on continued registration under the Kerala Value Added Tax Act, 2003, because such a step is inconsistent with the debtor's undertaking to place assets at the disposal of the insolvency court and with control over property after admission of the petition. On that basis, the dealer's own resort to insolvency proceedings, together with outstanding tax arrears, constitutes good and sufficient reason for cancellation of registration under section 16(10). The Kerala High Court upheld cancellation of registration and held that continued statutory registration was not compatible with the insolvency position. en-us Tue, 10 Jul 2012 00:00:00 +0530 Wed, 07 Jan 2015 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168031 A dealer who voluntarily files an insolvency petition cannot insist on continued registration under the Kerala Value Added Tax Act, 2003, because such a step is inconsistent with the debtor's undertaking to place assets at the disposal of the insolvency court and with control over property after admission of the petition. On that basis, the dealer's own resort to insolvency proceedings, together with outstanding tax arrears, constitutes good and sufficient reason for cancellation of registration under section 16(10). The Kerala High Court upheld cancellation of registration and held that continued statutory registration was not compatible with the insolvency position. Case-Laws VAT and Sales Tax Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168031