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2017 (6) TMI 658 - HC - VAT and Sales TaxCancellation of Registration Certificate - failure to furnish the return for three consecutive period from 1.10.2011 to 30.06.2013 - Section 27(5) of the Gujarat VAT Act - Held that: - The ground which was given by the appellant dealer for not filing returns for the aforesaid period was due to his father ill health he was required to go to Mumbai and he was required to shift to Mumbai and therefore, he closed the office at the premises, for which, intimation was given. However, it appears that same seems to be an afterthought. The dealer did not intimate the department with respect to change of address. Even notice which was sent through RPAD, was returned. There are number of transactions during the period for which, the dealer did not file the returns and more particularly, to the extent of ₹ 1,54,48,577/. Therefore, the dealer suppressed the aforesaid transactions, more particularly, by not filing the returns. Merely because, subsequently the dealer submitted the returns which were accepted with penalty, it will not affect the powers of the authority to cancel the registration certificate under Section 27 of the Act, more particularly, Section 27(5) of the Act. Appeal dismissed - decided against appellant.
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