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2015 (4) TMI 1002 - GUJARAT HIGH COURT

2015 (4) TMI 1002 - GUJARAT HIGH COURT - TMI - Refusal to grant registration certificate - Held that:- Registering authority cancelled/withdrawn the provisional registration certificate under the VAT Act to the respondent - dealer mainly on the ground that commodity in which the respondent - dealer is to deal is a sensitive item, and in a particular area where the respondent - dealer is carrying on business, there are large number of bogus billing activities and therefore, apprehending that the .....

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s and/or has indulged into the bogus billing activities, in that case after following due procedure as required, its registration certificate can be cancelled. However, on apprehension and that too on the basis of some other dealers indulging into the bogus billing activities, registration certificate cannot be denied to the respondent - dealer. - No substantial question of law arises in the present tax appeal - Decided against Revenue. - Tax Appeal No. 260 of 2015, Civil Application (OJ) No. 32 .....

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dealer and has directed the appropriate authority/registering authority to grant registration authority under the Gujarat Valued Added Tax Act (for short "the VAT Act") to the respondent - dealer with some observations. 2. We have heard Shri Chintan Dave, learned AGP appearing on behalf of the appellant at length. We have considered the order passed by the registering authority refusing to grant registration certificate to the respondent - dealer/withdrawing the provisional registrati .....

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