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2014 (7) TMI 535 - MADHYA PRADESH HIGH COURTCancellation of registration - Non filing or belated filing of return - Whether looking to the facts and circumstances of the case, the order for cancellation of registration dated May 23, 2008 passed by the respondent No. 3 is justified merely on the basis of non-filing of the returns while as per provision of section 17(1)(d) of the VAT Act, the registration can be cancelled only in case of arrears of tax liability of the petitioner - Held that:- appellant has filed, annexure P/5, disclosing the details of the return submitted by him to show that the appellant had subsequently submitted the return in annexure P/5. The appellant has also disclosed that in terms of the return no tax was payable, whereas the Board has taken the view that though the appellant had submitted the return belatedly but no proof of payment of tax has been filed. It is also found that the order of cancellation of the registration certificate is an ex parte order and the fact relating to the submission of return and the liability/non-liability of the appellant in terms of the return needs consideration and proper opportunity is required to be given to the appellant before taking any action. - Matter remanded back - Decided in favour of assessee.
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