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2015 (8) TMI 950 - HC - VAT and Sales TaxCancellation of Registration certificates – Billing activities – After giving opportunity to petitioner, concerned authority cancelled registrations, both under VAT Act and CST Act – By impugned judgement tribunal confirmed orders cancelling registration certificates – Held that:- registration certificates of petitioner under VAT Act as well as CST Act was cancelled ab-initio, as it was found that they had indulged into billing activities only – Petitioner had disclosed / declared only one Bank Account however, on inquiry it was found that all transactions by petitioner were from account, which was not declared / disclosed – Upon considering entire records alleged purchases by petitioner were not genuine and/or same were billing activities only – Therefore, it cannot be said that tribunal has committed any error in confirming order passed by authority cancelling registration certificates of petitioner dealer under VAT Act and CST Act ab-initio – No reason to interfere with impugned orders passed of tribunal – Decided against Assesse.
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