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Repercussions of not registering petrol pump in VAT

This query is : Resolved 

24 May 2023 the assessee has registered himself in GST and" reported all the sales" (GST return) and haven't registered himself in VAT. Now the credit of VAT is denied. please tell what the assessee can do and if there is any case law related.
Also please tell what is the maximum penalty that could be levied.
Thanks in Advance

11 June 2023 "Sorry, I am not a featured member."
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