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2010 (5) TMI 765 - HC - VAT and Sales TaxWhether in exercise of revisional jurisdiction, the Revisional Authority was competent to cancel the RC of the new firm or not? Whether, on the facts and in the circumstances of the case, there was sufficient material for cancelling the RC of the new firm by the Revisional Authority and that the Tribunal was right in upholding the order of the Revisional Authority? Held that:- The Revisional Authority was competent to and there was sufficient evidence of concealment of material facts for cancelling the RC of the new firm in exercise of its revisional jurisdiction under sections 65 of the VAT Act and 7(4) of the PGST Act and the Tribunal was right in upholding the order of the Revisional Authority. Thus, the questions of law raised in this petition are answered against the new firm and in favour of the Revenue. Present revision petition is dismissed
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