ATLAS MOTORS Vs. STATE OF KERALA

JUDGEMENT

(1.) THE question raised is whether the assessee is entitled to get registration under the Kerala Value Added Tax Act 2003 with respect to the date on which business has commenced, that is, 1.4.2007. THEre is controversy as to the date on which assessee made application for registration. Going by the findings and the records, we feel that a proper application was made by the assessee only o 19.7.2007. THErefore the assessing officer treated the assessee as unregistered dealer until 19.7.2007 and as registered dealer thereafter. This has led to forfeiture of tax collection as unregistered dealer and denial of input tax credit on purchases. In both round of appeals, assessee could not succeed and hence these revision cases are filed for the period from 1.4.2007 to 19.7.2007 covering three months and 19 days. So far as the date of filing of the application for registration is concerned, we do not think we can reappraise the evidence and come to a different conclusion than the one reached by the Tribunal. THErefore we accept the position that application for registration was made by the assessee on 19.7.2007, with reference to which date assessee is granted registration. THE proviso to Section 16(2) of the Act makes it clear that assessee is entitled to registration under the Act only with reference to the date of filing of the valid application for registration, which in this case is done only on 19.7.2007. Since registration is granted with reference to this date, there is no scope for interference with the orders of the Tribunal on this issue. THE forfeiture of tax collection and denial of input tax credit on purchases are only consequential orders. We therefore dismiss the Other Tax Revisions. However, dismissal of OTRevs. will not stand in the way of the petitioner getting any Amnesty benefit granted to unregistered dealers.