Hon’ble Tarun Agarwala, J.—The petitioner is a company incorporated under the provisions of the Companies Act, 1956 and is engaged in trading of goods in the State of Uttar Pradesh. The petitioner applied for registration under Section 17 of the Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as the Vat Act) as well as under the Central Sales Tax Act (hereinafter referred to as the Act) in the year 2011 indicating its principal place of business in the State of U.P. as “Cabin No. 2, First Floor, G-15, Sector-3, Noida”. The petitioner also indicated in the application form that the other address of the petitioner is in Banglore in the State of Karnataka. On 5.12.2013, the petitioner applied for change of principal place of business from “Cabin No. 2, First Floor, G-50, Sector-3, Noida” to “D-510-513, Buffer Godown Compound, Devi Mandir Road, Dasna, Ghaziabad-201001” and requested the registering authority to amend the registration certificate accordingly. The petitioner contends that while applying for change of place of business, the petitioner had indi