TMI Blog2014 (4) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... t registration - only on the grounds mentioned u/s 27 of the Act, such registration could be cancelled – Section 27(5)(g) permits the authority to cancel such registration if the dealer is convicted of an office under the said Act or the earlier law - Even in such a case, the Commissioner has to grant a hearing and pass an order recording his reasons for the same - The proposed grounds on which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... min Ganghi ORDER Akil Kureshi, J. Heard learned counsel for the parties for final disposal of the petition. Petitioner has challenged order dated 24.1.2013 passed by the Assistant Commissioner of Commercial Tax, Bhavnagar by which registration of the petitioner under the Gujarat Value Added Tax Act,2003 ('the Act' for short) came to be cancelled from inception. Brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest of the Revenue, it is not desirable to grant him registration. The petitioner has preferred an appeal before the Gujarat Value Added Tax Tribunal against the said order and the Tribunal has also dismissed the appeal of the petitioner by order dated 13.3.2013. Hence this petition. Admittedly, such decision was taken without hearing the petitioner and without disclosing any grounds why ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition. On the other hand, learned AGP Shri Gandhi for the respondents supported the order contending that in terms of rule 5(15) of the said Rules, it was open for the competent authority, if it was not satisfied with the details furnished by the dealer, to cancel the provisional registration number. Prima facie, it does appear to be a case where provisional registration in terms of rule 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner is therefore quashed. This is, however, without prejudice to the respondents to pass a fresh order in accordance with law after following the legal requirements. If such exercise is undertaken, it would be open for the petitioner to raise all contentions, including the grounds that unless and until the dealer is convicted and that too in an offence under the Act or the earlier law, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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