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2014 (4) TMI 729 - GUJARAT HIGH COURTWhether registration came to be cancelled from inception u/s 27 of the Act - Gujarat Value Added Tax Act, 2003 - Held that:- it does appear to be a case where provisional registration in terms of rule 5(16) of the said Rules was converted into a permanent 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 the Commissioner desired to rely for cancellation of registration are never conveyed to the petitioner - we cannot uphold the said order - The impugned order dated 21.1.2013 of the ACC is quashed - This is without prejudice to the respondents to pass a fresh order in accordance with law after following the legal requirements - 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, the registration cannot be cancelled – Decided in favour of asseessee.
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