What are the consequences if registration is not granted with in 7 days of the application? Is there any difference if application has been made for Centralised registration?
31 March, 2015
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Deemed registration applies when the local superintendent delays issuance, but not to centralized registration by the Commissioner. Failure of the Superintendent of Central Excise to issue Form ST-2 within seven days triggers deemed registration; that deeming provision applies only to ... Summary
Deemed registration applies when the local superintendent delays issuance, but not to centralized registration by the Commissioner.
Failure of the Superintendent of Central Excise to issue Form ST-2 within seven days triggers deemed registration; that deeming provision applies only to registrations by the Superintendent and not to centralized registrations granted by the Commissioner, where no statutory time limit exists. Registration must nevertheless be granted within a reasonable time, and administrative circulars treating seven days as reasonable impose directory guidance and accountability but do not create deemed registration for the Commissioner.
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