https://www.taxtmi.com/caselaws?id=422209 Under the KVAT framework, cancellation of registration took effect only in the manner and from the date prescribed by the rules, namely service of the cancellation order on the dealer or publication of the cancellation, whichever was later. A closure letter could not by itself advance the effective date of cancellation to an earlier period unsupported by that statutory process. On that basis, the dealer was treated as registered during the transition period, and input tax credit for purchases made in that interval was upheld. en-us Tue, 22 Mar 2022 00:00:00 +0530 Thu, 12 May 2022 08:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422209 Under the KVAT framework, cancellation of registration took effect only in the manner and from the date prescribed by the rules, namely service of the cancellation order on the dealer or publication of the cancellation, whichever was later. A closure letter could not by itself advance the effective date of cancellation to an earlier period unsupported by that statutory process. On that basis, the dealer was treated as registered during the transition period, and input tax credit for purchases made in that interval was upheld. Case-Laws VAT and Sales Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422209