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2017 (8) TMI 458 - HC - VAT and Sales TaxSealing of premises - Held that: - by Amending Act 6 of 2006, section 67 was substituted from the original, in which, these powers are completely missing. Thus the legislature while reenacting section 67 consciously omitted the powers of the Commissioner for sealing such premises - There is nothing in this order suggesting that the seal was put temporarily so that the search can be resumed after the brief break. Even otherwise, according to the respondents, the business premises do not have too many documents or articles. It is therefore not possible to appreciate why the search would have continued more than a month after it was initiated - sealing the premises of the petitioner is set aside. Cancellation of petitioner's registration - case of petitioner is that no notice was served to the petitioner before this order was passed - Held that: - the petitioner was not served with any notice of proposed cancellation of registration before such action was taken by the authority under order dated 27.06.2017. If the notice dated 23.03.2017 was not served and the notice dated 12.06.2017 of the hearing dated 19.06.2017 was served after the date had passed, clearly the petitioner had no opportunity to appear before the authority and to defend its position - even otherwise, the order of cancellation of registration suffers from legal errors. As per the show cause notice dated 23.03.2017, the authorities believed that the petitioner had discontinued the business during the assessment year 2016-17. If that be so, nothing would justify cancellation of registration with effect from 22.06.2010 - canceling the petitioner's registration is set aside. Petition allowed - decided in favor of petitioner.
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