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2013 (4) TMI 299 - ALLAHABAD HIGH COURTCancellation of the registration certificate - the petitioner has suppressed its turnover amounting to ₹ 75,00,000/- during the Assessment Year 2009-10 thus a tax of ₹ 3,00,000/- has been imposed - Held that:- The grounds are not sufficient for cancelling the registration certificate for the reasons that in respect of the alleged suppressed turnover of ₹ 75,00,000/-assessed during the Assessment Year 2009-10 , it is not in dispute that the appeal is pending before the Tribunal which is empowered to go into both the questions of fact and law. Thus, the order for the Assessment Year 2009-10 has not yet attained finality and cannot be taken as adverse for cancellation of registration certificate. Three loose papers have been found at the time of survey made on 15th July, 2011 by the Special Investigation Branch which indicates that the petitioner is indulging in suppression of turnover - Held that:- As the proceedings before the Special Investigation Branch, Unit-II, Varanasi had not been concluded and no finding have been returned by the Special Investigation Branch to the effect that three loose papers denote suppressed turnover when the impugned order was passed. Thus, both the grounds taken for cancellation of registration certificate are not sufficient for cancelling the same.
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