PIYUSH AGRAWAL,J. - (1.) The present revision has been filed against the order dated 03.12.2013 passed by the Commercial Tax Tribunal, Lucknow in Second Appeal No. 384 of 2012 for the assessment year 2008-09, by which the amendment application of the revisionist for registration certificate has been rejected.
(2.) The revision was admitted by this Court on 31.01.2014.
(3.) It has been averred in the revision that the revisionist was a proprietorship firm and was duly registered with effect from 04.04.2005, for which the registration in Form - XI was issued on 07.05.2012. Thereafter, the Proprietor of the firm including three persons as partners and formed a partnership firm with effect from 02.11.2011 and as per the provisions of the U.P. Value Added Tax Act, 2008 (in short, 'the VAT Act') applied in Form - XII within the prescribed period for amendment in the registration certificate, but the Assessing Authority, without following the principles of natural justice, rejected the said application, which has been confirmed upto the Tribunal. Aggrieved against the same, the present revision has been filed.;