Trader registration & import registration query

The dealers registration is merely for the purpose of passing on the credit. The requirement of getting separte registration for imported goods was not free of ambiguity.

The reasons why the cusotmer cannot be asked to reverse the credit are:

1. For procedural mistakes of dealers, the manufacturer cannot be hedl responsible and denied credit- Kay Kay Ind - 2013 (SC)

2. There was no failure by the receiver - penalty if any can only be on the dealer.

3. The failure by the dealer was purely procedural - for minor procedural lapses- credit cannotbe denied- settled law under cnevta credit.

4. Whether separate registration reqd by the same dealer- duplication of record- return for no purpose except that the law amended by poor drafting.

You need to make a standrad letter and share with cusotmers who can reply to objections by audit parties or vigilance covering the above aspects.