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TMI Blog2019 (2) TMI 1548X X X X Extracts X X X X X X X X Extracts X X X X ..... such grant of registration and input tax credit claimed for the purchases made prior to registration; especially in the context of the dealer having imports from the commencement of the business? - Held that:- The said benefits are only available to specific instances of the dealer being a presumptive dealer or paying tax under the compounded scheme. The same cannot be imported into a regular ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EADER For The Respondent : SRI MOHAMMED RAFIQ SR GP AND SMT K. KRISHNA AMICUS CURIAE ORDER K . Vinod Chandran, J The revision is by the State, challenging the order of the Tribunal. Though the respondent was served, there was no appearance. We, hence appointed Smt.K.Krishna as Amicus Curiae. We have heard the matter and Sri.Mohammed Rafiq, learned Senior Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could have imported equitable principles in a statutory appeal? 4. We first answer the first question in the negative, since we are definite that the Tribunal could not have imported equitable principles into an appeal provided under the statute, especially when the Tribunal itself is a creature of the statute. 5. On the other question, we see that the dealer had two claims, one for exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom payment of tax to importers. On a like reasoning, it has to be held that the finding of the Tribunal that the dealer applied for registration, when it crossed the turn over limit of ₹ 5 lakhs has to be set aside. If the dealer was an importer, even prior to such registration, then necessarily, the turn over limit of ₹ 5 lakhs for the purpose of registration would not apply. 7. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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