TMI Blog2018 (8) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be challenged before the learned Tribunal. The learned Tribunal was of the view that the first appellate authority could not have ordered asking the dealer to submit the security, and therefore, the order passed by the first appellate authority asking the dealer to furnish the security was held to be bad in law and without authority under the law, and therefore, by the impugned common judgment and order quashed and set aside the order passed by the first appellate authority by which the Appeals preferred by the dealer against the order of cancellation of registration were dismissed on the ground of non furnishing the security as ordered earlier. However, considering the fact that as it was pointed out that the appellant had already fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is right in exercising the power of imposing penalty u/s29(5) of GVAT Act, 2003? ( d) Whether on the facts and in the circumstances of the case the learned Tribunal is right in law in reducing the quantum of penalty to ₹ 2000/- per default which is contrary to the provisions of Sect. 29(5) of the Act r.w.r. 19(9) of the VAT Rules? ( e) Any other substantial question of law that this Hon ble Court may deem fit for the interest of justice. [3.0] We have heard Shri Pranav Trivedi, learned Assistant Government Pleader appearing on behalf of the appellant revenue and Shri Bhatt, learned Advocate appearing on behalf of the respondent dealer. [4.0] Having heard the learned Advocates appearing on behalf of the respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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