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2020 (3) TMI 733 - HC - VAT and Sales TaxValidity of assessment order - cancellation of registration of dealer - Gujarat VAT Act - HELD THAT:- It is not in dispute that the assessment order came to be passed pursuant to the returns, said to have been filed by the writ-applicant. However, in fact, no such returns were filed by the writapplicant and it was the Tax Consultant who created the bogus record - There is no hesitation in quashing the assessment order as well as the order passed by the first appellate authority dated 31st July, 2018. The matter is remitted to the authority concerned for fresh hearing on the subject - Appeal allowed by way of remand.
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