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2017 (5) TMI 795 - HC - VAT and Sales TaxRestoration of registration of dealer - registration certificate of the dealer cancelled both under the VAT Act as well as Central Sales Tax Act solely on the ground that the dealer has not filed returns for three consecutive period i.e. April 2014 to March 2015 - Whether under the facts and circumstance, the learned Tribunal erred in deciding the registration certificate of the respondent were to be restored? - Held that: - It appears that thereafter subsequently and having been served with the order cancelling the registrations, the dealer filed the returns along with penalty of ₹ 8000/- and also paid the tax with interest. It appears that there was some criminal case pending against the dealer and their consultant and therefore, he could not consult with the consultant / practitioner and therefore, dealer could not file the return - However, the facts remain that the dealer filed returns and also paid the penalty. The dealer also paid the tax with interest. Nothing adverse to the dealer was found except non filing of the returns for the period between April 2014 to March 2015. It cannot be said that the learned Tribunal has committed any error which calls for the interference of this Court - appeal dismissed - decided in favor of Assessee.
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