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2014 (8) TMI 918 - HC - VAT and Sales TaxCancellation of registration - in the survey made at the Head Office of the petitioner at Lucknow neither books of account nor stock of Menthal Oil were found - Held that:- Impugned order is absolutely cryptic and does not even refer to the facts of the case nor to the case laws referred to by the petitioner. It has failed to consider that the case of the petitioner throughout was that he had only applied for permission for transfer of his Head Office from Mausali, Barabanki to Kanchanpur Matiyari Chauraha, Faizabad Road, Lucknow whereas the business continued to function from Masauli, Barabanki. The Member, Tribunal while passing the impugned order has also failed to take into account whether the cancellation of the registration of the petitioner would result in loss of revenue to the State or otherwise that if registration was not cancelled it would result in financial loss to the State. Considering the matter in the totality of the facts and circumstances of the case and in the light of the observations made herein above and the case law referred to, this writ petition is finally disposed of with a direction that the impugned order of cancellation of registration dated 8.7.2014 shall remain stayed during the pendency of the appeal of the petitioner before the Tribunal and shall be subject to the outcome of the final decision of the Tribunal - Stay granted.
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