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TMI Blog2016 (10) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... ge in constitution, shall furnish details of the change to the Registering Authority and the Registering Authority, on satisfying itself, shall amend the certificate of registration accordingly - As rightly pointed out by the learned counsel for the petitioner, the Rule does not contemplate the consequences for non furnishing of information pertaining to change in constitution. The question would be as to whether all the transactions done during the interregnum could be invalidated for such a reason. As non furnishing of information, as required under Rule 5(3) of the said Rules, does not contemplate a situation to disbelieve all transactions especially transactions as done in the present case, the impugned orders reversing the input tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Mr.K.Venkatesh, learned Government Advocate (Taxes) appearing for the respondent. 2. The petitioner, which is a registered dealer on the file of the respondent, was originally a proprietorship concern with one Mr.K.Punniakoti Mudaliar as its sole proprietor. He is the father of one Mr.K.Srikanth the present proprietor of the petitioner herein. The proprietorship concern is a LPG distributor of M/s.Indian Oil Corporation Limited, which has also been registered on the file of the respondent Department under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the Act). 3. Due to advanced age and illness of the father of the present proprietor of the petitioner, the proprietorship concern was convert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and sales. 6. The present proprietor of the petitioner submitted his objections on 28.4.2015 stating the proprietorship concern became a partnership firm with effect from 1.4.2008 and after the demise of his father, it is a proprietorship concern with the son Mr.P.Srikanth as the sole proprietor. The present proprietor of the petitioner pleaded ignorance of the procedural formalities of intimating the Department of every change in the nature and constitution of the dealer. He pointed out that the monthly returns were duly filed and necessary taxes paid without default even after the demise of the original proprietor. He further pointed out that he appeared before the respondent and offered to surrender the old tax payer identification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the change in the constitution of the dealer. Therefore, the failure to furnish details of the change in the constitution for a brief period can, at best, be treated as an irregularity and cannot be termed as illegality. 10. The learned Government Advocate (Taxes), referred to the counter affidavit and relied upon Rule 5(4)(b) of the said Rules stating that there is a duty cast upon the dealer to inform the change in constitution and admittedly, the present proprietor of the petitioner has failed to intimate the Department. Furthermore, in terms of Rule 5(2) and (3), the certificate of registration is not transferable and there is a 30 days' time limit stipulated under the Rule to furnish the details of the change to the Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s required is that the details shall be furnished in statutory format. 14. Admittedly, the present proprietor of the petitioner is the son of the deceased original proprietor and he is the sole legal heir and he has been carrying on business. Furthermore, the registered dealer is M/s.Sri Kamatchi Gas Service, which is a distributor for M/s.Indian Oil Corporation Limited. The transactions done by the dealer cannot be doubted, as the LPG is supplied as a part of public distribution system. Therefore, the returns submitted by the petitioner could not have been disbelieved. In addition to that, the dealer has been filing returns regularly, which have been accepted by the Department. Therefore, for a mere irregularity, penalizing the dealer b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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