Sections 26, 33 and 34 of the Sales Tax Special Procedure Rules, 2007 Taxpayer Retailer or General Sales Tax Registered Individual as a Retailer under the Return Penalty Sales Tax Special Rules for non-filing of returns as a taxpayer But afterwards it was essentially registered and the sales tax registration number was allotted. The proper way was to first cancel the registration of the taxpayer as a retailer and then make the necessary registration. But it turned out that the original decision-making authority had not done so, which led to confusion However, as far as legal and procedural principles are concerned, the ruling of the judicial authority is at stake, while in retrospect, the judicial authority had to take into account such aspect of the matter, as the taxpayer's position at that time. The retailer stood on tax. Roll the sales tax registration number of the mandatory registrations along with the special procedure rules, 2007 as well.
