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2014 (7) TMI 361 - MADHYA PRADESH HIGH COURTCancellation of registration - non-payment of tax - sufficient time for filing the evidence regarding payment of tax not given - Whether the MPCTAB is correct in confirming the order cancelling registration of the appellant on assumption of wrong facts regarding non-payment of balance tax which in fact was already paid by the appellant and whether the order passed by MPCTAB is not perverse to the extent - Held that:- before the Tribunal the appellant had filed the relevant documents and had sought time to produce the evidence about deposit of tax, however, the Tribunal declined to interfere in the matter on the ground that before the authorities below inspite of repeated opportunities, the appellant could not produce the documents and could not also produce the evidence for the deposit of tax. - It is not in dispute that the tax was already paid by the appellant but the proof to that effect could not be submitted. As regards the relevant documents the same were also filed but at appellate stage - Matter remanded back - Decided in favour of assessee.
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