https://www.taxtmi.com/caselaws?id=189802 Retrospective registration under the Central Sales Tax Act could not be refused merely because the late fee was deposited after the application, where the delay arose from the same cause as the State registration request and the fee was eventually paid. The provision required payment of late fee for continuing default but did not impose an outer time-limit barring consideration of retrospective effect. On identical facts, retrospective registration had already been granted under the State sales tax regime, so denial under the Central Act on the sole ground of delayed fee payment was unsustainable. The petitioner was entitled to retrospective registration from 1 April 1981, and the penalty notice for the intervening period could not stand. en-us Fri, 19 Jul 1991 00:00:00 +0530 Sat, 21 Jan 2017 13:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189802 Retrospective registration under the Central Sales Tax Act could not be refused merely because the late fee was deposited after the application, where the delay arose from the same cause as the State registration request and the fee was eventually paid. The provision required payment of late fee for continuing default but did not impose an outer time-limit barring consideration of retrospective effect. On identical facts, retrospective registration had already been granted under the State sales tax regime, so denial under the Central Act on the sole ground of delayed fee payment was unsustainable. The petitioner was entitled to retrospective registration from 1 April 1981, and the penalty notice for the intervening period could not stand. Case-Laws VAT and Sales Tax Fri, 19 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189802