Kerala HC explains date of effectiveness of KVAT Registration

State of Kerala Vs Raseena K.K (Kerala High Court) Going by Rule 19 of KVAT Rules, her application for cancellation of KVAT Registration was filed on 20.2.2014, the Registering authority after cancelling the registration ought 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 cons...