9911796707
TMI Blog2018 (8) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 & 405 of 2015, both these Appeals are decided and disposed of by this common judgment and order. [2.0] On non filing of the VAT returns for the three consecutive years, the competent authority vide order dated 01/04/2013 cancelled the registration of the respondent - dealer with effect from 31/02/2013. The order of cancellation of the registration was challenged by the dealer before the first appellate authority. The first appellate authority directed the respondent to furnish the security under Section 28 of the Gujarat VAT Act. As the dealer failed to furnish the security as ordered by the first appellate authority, the first appellate authority dismissed the Appeals vide order dated 03/09/2014. The order passed by the first appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiate and if the law permits to do so. Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the learned Tribunal in Second Appeal Nos.404 & 405 of 2015, revenue has preferred the present Tax Appeals with the following proposed questions of law; (a) 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? (b) Whether Hon'ble Tribunal was right in law in observing that the First Appellate Authority cannot utilize the power for asking of security for restoration of registration number of the respondent? (c) Whether on the facts and in the circumstances of the case the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be with the registering authority as per Section 28 of the Gujarat Value Added Tax Act, 2003. We are in complete agreement with the view taken by the learned Tribunal. [4.1] So far as the order passed by the learned Tribunal directing to restore the registration and in reducing the quantum of penalty per default is concerned, 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. It is required to be noted that as such the learned Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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