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2015 (9) TMI 416 - HC - VAT and Sales TaxCancellation of Registration – Genuineness of Transaction – Tribunal vide impugned order dismissed revision application of appellant confirming order passed by authorities cancelling registration certificates of petitioner – Held that:- Admitted that registration of petitioner was cancelled ab-initio under VAT Act as well as CST Act on ground that petitioner indulged into billing activities only with respect to the alleged purchases – Tribunal observed that after examining issue afresh and considering genuineness of transactions / purchases alleged to have been made by petitioner, further consequential actions with respect to cancellation of registration may be taken – Under said circumstances, matter was required to be remanded to A.O. and fresh decision was required to be taken with respect to cancellation of registration certificates in light of genuineness of transactions / purchases made by petitioner – Thus matter remanded back to tribunal – Decided against Assesse.
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