Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 770 - HC - VAT and Sales TaxCancellation of registration of the respondent–dealer - demand of security from the dealer - Whether in the facts and circumstances of the case, the Hon’ble Tribunal was right in law in directing the respondent authorities to restore the registration number of respondent? - Held that:- The learned Tribunal is justified in observing that the first appellate authority in Appeals against the order cancelling the registration had no authority to direct the dealer to furnish the security. Reliance placed upon Sub Section (4) of Section 73 of the Gujarat VAT Act, 2003 by the learned Assistant Government Pleader is absolutely misconceived - Sub Section (4) of Section 73 of the Gujarat VAT Act shall be applicable in a case where the Appeal before the first appellate authority was against the order of assessment. The power to furnish the security by the dealer in a case of cancellation of the registration would be with the registering authority as per Section 28 of the Gujarat Value Added Tax Act, 2003. Restoration of registration - reduction of quantum of penalty per default - Held that:- The same cannot be said to be question of law as on facts the learned Tribunal found and observed that it was the case on behalf of the dealer that he had already filed all the returns and the tax and interest has been paid - Having been satisfied with the explanation given by the dealer, when such an order is passed, the same cannot be said to be erroneous. Appeal dismissed - decided against appellant.
|