https://www.taxtmi.com/caselaws?id=381725 Section 7 of the Central Sales Tax Act permits grant or amendment of registration, but it does not authorise the notified authority to review an approved amendment or keep it in abeyance while seeking guidance from a superior officer. The article also states that CST registrations did not lapse automatically after the Taxation Laws (Amendment) Act, 2017 because the CST scheme contains no express provision for automatic cancellation or inactivity. It further records that GST registration does not bar CST registration for covered commodities, so a dealer may hold both registrations where the business activity warrants it. en-us Thu, 02 May 2019 00:00:00 +0530 Fri, 24 Jan 2020 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381725 Section 7 of the Central Sales Tax Act permits grant or amendment of registration, but it does not authorise the notified authority to review an approved amendment or keep it in abeyance while seeking guidance from a superior officer. The article also states that CST registrations did not lapse automatically after the Taxation Laws (Amendment) Act, 2017 because the CST scheme contains no express provision for automatic cancellation or inactivity. It further records that GST registration does not bar CST registration for covered commodities, so a dealer may hold both registrations where the business activity warrants it. Case-Laws VAT and Sales Tax Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381725