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State of Gujarat Versus Zara Impex

2015 (4) TMI 1002 - GUJARAT HIGH COURT

Refusal to grant registration certificate - Held that:- Registering authority cancelled/withdrawn the provisional registration certificate under the VAT Act to the respondent - dealer mainly on the ground that commodity in which the respondent - deal .....

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bogus billing activities, the registering authority has refused the registration certificate. - On the basis of some other dealers indulging into the bogus billing activities, the dealer, who has applied for the registration certificate cannot be bra .....

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tivities, 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 certif .....

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S. H. Vora,JJ. For the Appellant : Mr Chintan Dave, AGP For the Respondent : None ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 11.9.2014 passed by the learned Gujarat .....

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ity/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 behal .....

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ll as the impugned judgment and order passed by the learned Tribunal. 3. At the outset, it is required to be noted that the registering authority cancelled/withdrawn the provisional registration certificate under the VAT Act to the respondent - deale .....

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pprehending that the respondent - dealer may also indulge into such bogus billing activities, the registering authority has refused the registration certificate. As rightly observed by the learned Tribunal, on the aforesaid ground and on the aforesai .....

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