9911796707
TMI Blog2007 (2) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... elling of biscuits and oil in 2005. After commencement of his business the petitioner on May 5, 2005 submitted application for registration under the West Bengal Value Added Tax Act, 2003 (in short, the VAT Act ). After about four months the petitioner received a notice dated August 24, 2005 asking the petitioner to appear before the Assistant Commissioner on September 12, 2005 with books of account and other documents in support of the application. The petitioner duly appeared before the Assistant Commissioner on September 12, 2005 and produced his books of account. The application was heard in part on the said date and adjourned to September 16. On September 16 the application was again heard in part and adjourned to January 18, 2006. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the petitioner was deprived of the benefits available to a registered dealer prior to July 31, 2006 although he submitted his first application for registration on May 5, 2005 and the said application was rejected without any reason and without observing basic principle of natural justice. When the Assistant Commissioner granted registration on the basis of petitioner's second application he recorded purchases and sales made by the petitioner from the financial year 2003-04 up to July 29, 2006. Such recording and satisfaction show that the petitioner was running his business from the year 2003-04 and was otherwise entitled to registration from May 2005. It is not clear to us why the petitioner's first application was rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner's first application for registration. We direct the respondents to treat the petitioner's second application as continuation of the first application and to make the registration already granted on July 31, 2006 valid from May 29, 2005, i.e., date on which the petitioner was entitled to get registration on the basis of his first application. Necessary endorsement on the registration certificate be made within two weeks from the date of communication of this order. Proceeding for cancellation of the petitioner's registration is directed to be dropped for the present. The petitioner is given time till March 15, 2007 to submit all arrear returns, if any. If the petitioner fails to submit arrear returns by the aforesaid date, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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