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2014 (2) TMI 1090 - GUJARAT HIGH COURTCancelling the registration of the appellant under the Gujarat Value Added Tax, 2002 - Non consideration of documents - Held that:- appellant had produced the paper book containing several documents – one of them being return submitted on 8th June 2012. The said document contains the counter signature of its having received on 8th June 2012. We have no reason to discard such document. Under the circumstances, it cannot be stated that there was no representation on the part of the appellant on various dates fixed by the Deputy Commissioner of Commercial Tax for hearing. Atleast, the return submissions could have been taken into account which apparently was lost sight of. Under the circumstances, the order dated 16th August 2012 is set-aside. Resultantly, subsequent order of the Tribunal confirming such order is also rendered ineffective. The issue is placed back before the Deputy Commissioner of Commercial Tax, Bhavnagar for fresh hearing and disposal in accordance with law - Decided in favour of Assessee.
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