MVAT: Dealer cannot be treated as un-registered for technical issues on website

Homes 4 U Realtors Vs State of Maharashtra (Bombay High Court) 1. Pursuant to the directions issued by this Court on 14th December 2021, Petitioner has filed further affidavit affirmed on 5th February 2022. To the affidavit is annexed the copies of documents which certainly indicate that Petitioner had made attempts to obtain registration certificate under the Maharashtra Value Added Tax Act, 2002 and under the Central Sales Tax Act, 1956. 2. Petitioner is aggrieved by assessment orders dated 31st March 2020 and 16th March 2021 under which Petitioner has been treated as un­registered dealer. ...