https://www.taxtmi.com/caselaws?id=415363 Under section 7 of the CST Act, the notified authority must decide registration and amendment applications independently and has no power to keep a granted registration or amendment in abeyance or to review its own order by seeking higher guidance. The 2017 amendment to the CST Act does not create any concept of automatic inactivity or cancellation of existing CST registrations; deregistration remains governed only by the Act's express cancellation provisions. A dealer registered under GST may also hold CST registration for commodities that fall within the amended CST definition of goods, so concurrent registrations are permissible where needed for section 8 benefits. en-us Thu, 28 Oct 2021 00:00:00 +0530 Sat, 04 Dec 2021 08:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415363 Under section 7 of the CST Act, the notified authority must decide registration and amendment applications independently and has no power to keep a granted registration or amendment in abeyance or to review its own order by seeking higher guidance. The 2017 amendment to the CST Act does not create any concept of automatic inactivity or cancellation of existing CST registrations; deregistration remains governed only by the Act's express cancellation provisions. A dealer registered under GST may also hold CST registration for commodities that fall within the amended CST definition of goods, so concurrent registrations are permissible where needed for section 8 benefits. Case-Laws VAT and Sales Tax Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415363