https://www.taxtmi.com/caselaws?id=332662 The Court partially allowed the Second Appeal, holding the petitioner liable for VAT on sales exceeding a threshold, imposing interest and penalty but staying recovery. The petitioner's delayed registration application was condoned, reviving registration from April 1, 1998. The Court directed prompt decision on the condonation application, leading to validation of registration from the said date. The writ petition was disposed of, leaving legal questions open for future cases, instructing reexamination by the competent authority within three months, recognizing the registration validity without objection from Revenue. en-us Tue, 30 Aug 2016 00:00:00 +0530 Thu, 22 Sep 2016 13:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332662 The Court partially allowed the Second Appeal, holding the petitioner liable for VAT on sales exceeding a threshold, imposing interest and penalty but staying recovery. The petitioner's delayed registration application was condoned, reviving registration from April 1, 1998. The Court directed prompt decision on the condonation application, leading to validation of registration from the said date. The writ petition was disposed of, leaving legal questions open for future cases, instructing reexamination by the competent authority within three months, recognizing the registration validity without objection from Revenue. Case-Laws VAT and Sales Tax Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332662