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2017 (5) TMI 795 - GUJARAT HIGH COURT

2017 (5) TMI 795 - GUJARAT HIGH COURT - TMI - Restoration of registration of dealer - registration certificate of the dealer cancelled both under the VAT Act as well as Central Sales Tax Act solely on the ground that the dealer has not filed returns for three consecutive period i.e. April 2014 to March 2015 - Whether under the facts and circumstance, the learned Tribunal erred in deciding the registration certificate of the respondent were to be restored? - Held that: - It appears that thereafte .....

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aid the tax with interest. Nothing adverse to the dealer was found except non filing of the returns for the period between April 2014 to March 2015. - It cannot be said that the learned Tribunal has committed any error which calls for the interference of this Court - appeal dismissed - decided in favor of Assessee. - TAX APPEAL NO. 288 of 2017, CIVIL APPLICATION (OJ) NO. 259 of 2017, TAX APPEAL NO. 288 of 2017, TAX APPEAL NO. 289 of 2017, CIVIL APPLICATION (OJ) NO. 260 of 2017, TAX APPEAL NO .....

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common judgment and order passed by the learned Tribunal impugned in the Tax Appeal No. 288 of 2017 and 289 of 2017, all these appeals and Special Civil Application are heard, decided and disposed of by this common judgment and order. 2.0. Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad dated 5.11.2015 passed in Second Appeal Nos. 707 & 708 of 2015, by which, the learned Tribunal has allowed the .....

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e registration certificate of the respondent were to be restored ? 3.0. As despite more than one year had passed, the judgment and order passed by the learned Tribunal passed in Second Appeal Nos. 707 and 708 of 2015, were not complied with by the State and the registrations under the VAT Act and CST Act of the dealer were not restored, the dealer has preferred Special Civil Application No. 7278 of 2017. 4.0. The facts leading to the present appeals in nutshell are as under: 4.1. That the respon .....

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A, Mithi Rohar, Gandhidham, Kutch. According to the dealer, the dealer filed online application for amendment of Registration Certificate on 22.2.2014 whereby the additional place of business was incorporated. That the dealer failed to file the returns for the period from April 2014 to March 2015 at Gandhidham. That the AO called upon the Dealer to show cause as to why the registration may not cancelled in exercise of powers conferred under Section 27(5)(g) of the VAT Act. It appears that the no .....

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he Commercial Tax Officer (5), Gandhidham dated 08.04.2015, the dealer preferred appeal before the Deputy Commissioner (First Appellate Authority). That the First Appellate Authority dismissed the said appeal on altogether other grounds. At this stage, it is required to be noted that in the meantime, the dealer paid unpaid tax of ₹ 21.930/and interest of ₹ 2812/for the period from April 2014 to March 2015 and also paid penalty of ₹ 8000/towards non filing of the returns for the .....

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rs canceling the registration certificate and has directed to restore the registrations certificate both under the Gujarat VAT Act as well as CST Act. 4.4. Feeling aggrieved and dissatisfied with the order passed by the learned Tribunal, the State has preferred present Tax Appeals with aforesaid proposed question of law. 5.0. Shri Chintan Dave, learned Assistant Government Pleader has vehemently submitted that in the facts and circumstances of the case, the learned Tribunal has materially erred .....

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1. It is vehemently submitted by Shri Dave, learned AGP that solely because subsequently the assessee filed the returns on payment of penalty, the learned Tribunal was not justified in quashing and setting aside the orders passed by the adjudicating authority cancelling the registrations. 5.2. It is vehemently submitted that as such even the assessee closed the business from the premises which was registered and therefore, the dealer was required to be served with the notice and the order by aff .....

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e department about change of premises. However, the department tried to serve notice at the old address. It is submitted that even thereafter the dealer file returns for the period between April 2014 to March 2015 on payment of penalty of ₹ 8000/and also paid the tax with interest. 6.2. It is submitted that however the First Appellate Authority on altogether extraneous ground did not restore the registrations. It is submitted that the First Appellate Authority dismissed the appeals and did .....

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e adjudicating authority cancelled the registrations under the Gujarat VAT Act as well as CST Act under Section 27(5) (g) of the VAT Act on the ground that dealer did not file returns for three consecutive period i.e. April 2014 to March 2015. It appears that thereafter subsequently and having been served with the order cancelling the registrations, the dealer filed the returns along with penalty of ₹ 8000/and also paid the tax with interest. It appears that there was some criminal case pe .....

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allegations. Despite the above, the First Appellate Authority dismissed the appeals and did not restore the registration on other extraneous grounds which were not even considered by the adjudicating authority. Considering the aforesaid facts and circumstances and making observations in para 14, the learned Tribunal has allowed the appeals and has directed to restore the registrations. Para 14 reads as under: (14) We have considered the rival submissions and the facts of the case. We have also .....

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he Department to serve the order by affixation. However, it was no affixed at the additional place of business of the appellant, in spite of the fact that such additional place of business was duly informed to the Department way back in February, 2014 and the order of cancellation of registration was passed on 8/4/2015. The registration was cancelled admittedly on the ground of nonfiling of three consecutive returns. The appellant has made good the said default and paid tax, interest and penalty .....

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