TaxTMI 
TaxTMI 
2009 (11) TMI 865
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....der the Tamil Nadu General Sales Tax Act, 1959 and under the Central Sales Tax Act. The assessment for the year 2003-04 was completed by the first respondent on September 1, 2004. As the petitioner had not complied with rule 24(9) and rule 24(9A) of the Tamil Nadu General Sales Tax Rules, 1959, to have the renewal of the registration, the first respondent herein issued a notice to the petitioner to surrender their registration certificates under both the Acts within seven days of the receipt of notice. Subsequently, the registration certificates issued under both the Tamil Nadu General Sales Tax Act and under the Central Sales Tax Acts were cancelled with effect from April 1, 2004. The grievance of the petitioner is that there is no separ....
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....knowledge only on October 6, 2009. Hence, the petitioner has come before this court. The learned counsel appearing for the petitioner submitted that after issuance of notice dated May 12, 2006, on receipt of the objection, there were no proceedings at all till March 28, 2008 when the petitioner was visited with a revised notice. The petitioner had rightly replied to the said notice. In the background of the said facts, reliance was placed by the learned counsel for the petitioner on the decision of the High Court of Orissa in National Aluminium Co. Ltd. v. State of Orissa reported in [1994] 93 STC 529 that the cancellation of the registration under the CST Act was unsustainable. I do not find any ground to accept the claim of the petition....
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....ear mentioning that the certificate was valid until it was cancelled. There was no factual cancellation or a fictional cancellation under law by the application of any provision. The court further held that the section 7(4)(b) of the CST Act provides for the cancellation of the certificate under the stated circumstances and that there is no provision which invalidates a registration certificate under the CST Act, the moment the dealer does not get a renewal of the registration under the Orissa Sales Tax Act nor is there an automatic cancellation under the CST Act for not being a dealer for a specified period under the Orissa Sales Tax Act. As for the present case is concerned, as early as September 1, 2004, the registration of the petition....
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....se who have to go compulsorily for registration and (ii) those dealers for whom the registration under the CST Act is optional. Sub-section (1) of section 7 mandates that every dealer liable to pay tax under this Act must go for registration under the CST Act. Sub-section (2) of section 7 makes registration optional under the CST Act, to those dealers registered under the local Act notwithstanding the fact he is not liable to pay tax under the CST Act. Section 7(4) deals with amendment and cancellation of registration. For easy understanding, section 7(4)(b) of the Act is extracted hereunder: "7. (4)(b) be cancelled by the authority granting it where he is satisfied, after due notice to the dealer to whom it has been granted, that he has c....
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....nly after October 14, 2004 by seeking fresh registration. A perusal of the affidavit shows that there was an inspection in the place of business on November 2, 2004. A pre-assessment notice under the CST Act for the assessment year 2004-05 dated May 12, 2006 was served on the petitioner on June 9, 2006. The petitioner was informed that the registration was valid only from October 15, 2004 and that for the period prior to October 15, 2004, it was not eligible to collect the tax or to enjoy concessional rate of tax. A revised notice was issued on March 28, 2008 wherein it was stated that as the petitioner was enjoying registration only from October 15, 2004, they were not eligible to avail of the concessional rate of tax in respect of the sal....
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....on (3) states that even if a registered dealer fails to renew the certificate of registration within the period prescribed, namely, as prescribed under rule 24, sub-rule (9) of the TNGST Rules, he shall be permitted to renew the certificate, as per rule 29A of the TNGST Rules, namely, up to 30th of April of the year for which renewal is requested on payment of penalty equal to the fee payable. Going by the said section, in the absence of any renewal application made within the time prescribed, or for that matter, even beyond the period as prescribed under rule 29A, the certificate of registration under the TNGST Act goes for a deemed cancellation as per sub-section (3) of section 21. As far as the assessee is concerned, being a dealer havin....