https://www.taxtmi.com/caselaws?id=4585 Pending show-cause notices and unconfirmed demands against a predecessor registrant did not justify refusing registration to a new applicant for the same premises. In the absence of any statutory provision authorising denial on that basis, the authority could not indefinitely block registration merely because surrender formalities of the earlier registrant were disputed or liabilities remained unadjudicated. The Revenue's interest could be protected if dues were later established, but the pendency of proceedings alone was not a lawful ground to reject the application. The refusal of registration was therefore set aside and the applicant's entitlement to register the premises was upheld. en-us Thu, 06 Mar 2008 00:00:00 +0530 Mon, 14 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4585 Pending show-cause notices and unconfirmed demands against a predecessor registrant did not justify refusing registration to a new applicant for the same premises. In the absence of any statutory provision authorising denial on that basis, the authority could not indefinitely block registration merely because surrender formalities of the earlier registrant were disputed or liabilities remained unadjudicated. The Revenue's interest could be protected if dues were later established, but the pendency of proceedings alone was not a lawful ground to reject the application. The refusal of registration was therefore set aside and the applicant's entitlement to register the premises was upheld. Case-Laws Central Excise Thu, 06 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4585