Authority Overlooks VAT Act Section 17(14)(a), Ignoring Mandatory Business Registration Amendments Despite Timing u/s 75.

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....Allowability of change of place of business - The registering authority has not considered the provisions of Section 17 (14) (a) of the Vat Act, which makes it obligatory upon the registering authority to carry out the amendment irrespective of the fact that the application was not furnished within the prescribed period as provided u/s 75 - HC....