https://www.taxtmi.com/caselaws?id=354891 A notice proposing cancellation of registration on the premise that the business was a proprietorship could not be sustained where Form D, filed during the original dealer's lifetime, and the department's own records showed the petitioner and family members as partners. Admissions in the counter-affidavit and prior directions to restore partnership status reinforced that position. The court held that the pendency of civil disputes between private parties did not prevent the department from correcting its registration records on the materials already before it. The impugned notice was quashed, the business was treated as a partnership concern, and the registration records were directed to be restored accordingly. en-us Tue, 23 Jan 2018 00:00:00 +0530 Wed, 07 Feb 2018 07:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354891 A notice proposing cancellation of registration on the premise that the business was a proprietorship could not be sustained where Form D, filed during the original dealer's lifetime, and the department's own records showed the petitioner and family members as partners. Admissions in the counter-affidavit and prior directions to restore partnership status reinforced that position. The court held that the pendency of civil disputes between private parties did not prevent the department from correcting its registration records on the materials already before it. The impugned notice was quashed, the business was treated as a partnership concern, and the registration records were directed to be restored accordingly. Case-Laws VAT and Sales Tax Tue, 23 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354891