2009 (12) TMI 856

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....ondent. The respondent though started business on April 1, 2007 did not apply for registration under the KVAT Act during the year 2007-08. However, on May 19, 2008 an application for registration was filed wherein the date of commencement of business was declared as April 1, 2008. The Department on finding that respondent had carried on business during the year 2007-08 without registration collected compounding fee of Rs. 31,278 for carrying on business without registration. After offence is compounded the respondent made an application for correction of the application filed for registration to substitute date of commencement of business from April 1, 2008 given in the application to April 1, 2007, which is the dale of actual commencement....

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....th effect from April 1, 2009 whereas the respondent was already granted registration on September 24, 2008 which was with effect from April 1, 2008. It is this certificate of registration which the respondent wanted to rectify for the purpose of getting registration entered with effect from April 1, 2007. The Government Pleader appearing for the appellant submitted that the respondent is not entitled to apply for amendment of certificate of registration because new proviso which came into force on April 1, 2009 cannot be considered while considering the respondent's application for registration for the year 2008-09. Even though we are in agreement with this contention we notice that retrospective registration under the above proviso sub....