Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 97 - HC - VAT and Sales TaxCancellation of Registration certificate – After issuing notice, registration of assesse under VAT Act was cancelled by assessing officer on ground that firm is not in existence – Assessing officer proceeded only on basis that goods are not stored at address given in registration certificate – Held that:- fact remains that Act never requires that goods are required to be stored at place of registration – whereas Act contemplates that dealer need not stores goods at place from where he carries on business – Tribunal concluded that conclusion of assessing officer that business of revisionist is not in existence based only on informations said to have been collected from unidentified persons that premises remains closed, was unjust and not sustainable – further that no case of cancellation, had been made out and, was not also attempted to be established or established – View taken by tribunal was just and needs no interference – Decided against revenue.
|