When Dept. is Custodian, It Cannot Blame Taxpayer for Not Filing Original S.12A Registration Certificate: ITAT

The ITAT has ruled that when the department is the custodian of original documents, it cannot blame the taxpayer for not filing the original Sales Tax Registration Certificate. The tribunal emphasized that the department's responsibility to maintain records precludes it from penalizing taxpayers for missing documents under their custody. This decision highlights the importance of accountability and proper record-keeping by tax authorities. It provides relief to taxpayers facing penalties due to the department's failure to manage its records effectively. The ruling reinforces principles of fairness and due process in tax administration.