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2019 (3) TMI 1715 - AT - VAT and Sales TaxComposition scheme - suppression of sales - rejection on the ground of certain transactions were traced from the computer of appellant which were not matching with its books of accounts - HELD THAT:- It is apparent that suppression of sale is the reason for the cancellation of permission of composition. However, surprisingly the order of cancelling of permission for composition was passed on 28.08.2018 though the assessment orders alleging suppression of sales were passed subsequently on 19.09.2018 - the permission for composition has been cancelled before any decision regarding the suppression of sales was taken. Considering the above stated facts and reasons such pre-judgment in a case where the permission is cancelled with retrospective effect having huge financial implication on the dealer is not fair, reasonable and legal. The permission for composition is directly related to the decision regarding liability of the appellant in assessments. The learned Officer had cancelled the permission for composition even before framing the assessment order against the appellant. We believe that the First Appellate Authority was supposed to consider all the aspects before reaching to the conclusion regarding the suppression of sales by the appellant and rejecting the present Second Appeal in case of appellant. The order of cancelling the permission for composition and the First Appeal order confirming the same are hereby quashed and set aside, lump-sum permission of appellant under Section 14D is hereby restored with effect from 01.04.2015 - appeal allowed.
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