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TMI Blog2022 (5) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... he order is served or from the date of publication of such cancellation. So, at no stretch of imagination, it can be taken into consideration that the closure of business is from 31.12.13 when the application itself is only 20.2.2014. At the most the canellation can be effective only from 26.2.2014, the date on which the fresh registration of the partnership form was allowed. According to him, only six days is the period in which there was no registration either for the erstwhile concerned or the present partnership firm. It is true that the registration once cancelled has to be published in two leading daily newspapers at least and the dealer should be informed as per notice in Form No.5 B. Then only the cancellation of registration shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication was allowed and the registration was cancelled with effect from 31.12.2013. 3. The investigation branch of the Commercial Taxes department, Kannur summoned the books of accounts from the assessee for the year 2013-14 and on verification of the same, it was found that though the registration was cancelled with effect from 31.1.2014, the business was continued by her business till 26.2.2014 and she did not file monthly return for the month of January 2014 upto 26.2.2014. This was an intention to evade payment of tax. The Intelligence officer, thereafter, took up the matter and by Annex.A1 order imposed a penalty under Sections 67(1) (b) and (d) of the KVAT Act 2003. The assessee challenged the same before the Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he continued business till 26.2.2014 with an intention to suppress the subsequent purchase and sales. He further contended that the Tribunal went wrong in allowing the appeal of the assessee, which is against Section 11(4) of the KVAT Act. 7. The counsel for the respondent argued that Rule 17A of the KVAT deals with application for registration. Rule 17 prescribes that every dealer required to be registered under Section 15 as on the date of commencement of the Act, other than a dealer registered under the Kerala General Sales Tax Act, 1963 shall submit to the registering authority of the area in which his principal place of business is situated, an application for registration within thirty days from the date on which these rules shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht to have issued the dealer a notice in Form No.5 B and publish the details in at least two dailies in the State and also in the website of the Commercial Tax Department. Cancellation will be effective only from the date on which the copy of the order is served or from the date of publication of such cancellation. So, at no stretch of imagination, it can be taken into consideration that the closure of business is from 31.12.13 when the application itself is only 20.2.2014. At the most the canellation can be effective only from 26.2.2014, the date on which the fresh registration of the partnership form was allowed. According to him, only six days is the period in which there was no registration either for the erstwhile concerned or the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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