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2017 (8) TMI 1601 - GUJARAT VALUE ADDED TAX TRIBUNALCancellation of registration of appellant - failure to pay tax U/s. 27(5) of Gujarat VAT Act - HELD THAT:- The appellant did not produce sufficient evidence before the learned cancelling authority therefore, view taken by the learned cancelling authority was correct. Secondly, the appellant has paid tax and interest accepting indirectly that the purchases were not genuine. The cancelling authority has power to cancel registration on grounds mentioned under section 27(5) of GVAT Act. The cancellation of registration passed by the learned Commercial Officer (6) Unit-76, Bhavnagar dated 12.01.2016 is confirmed - appeal dismissed.
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