2018 (11) TMI 3 - HC - VAT and Sales Tax

Cancellation of the registration certificate granted to the petitioner - MVAT Act - Held that - The supporting documents namely the reasons for the cancellation and/or whether the same was preceded by a notice and/or a hearing are not available on record today - for the time being the registration is restored. However for the cancellation of the registration the respondents will issue a show cause notice to the petitioner setting out the reasons why they proposes to cancel the registration of the petitioner. Removal of the petitioner s name from the list of Non Genuine dealers - Held that - It is agreed between Counsel on instructions that the petitioner will file representation to Mr. R. M. Kapse, State Tax Officer, C-107, Nodal-12, Mazgaon, Mumbai 400010 regarding deletion of its name from the list. Petition disposed off.

Summary

Issues:
Challenge to cancellation of registration certificate under MVAT Act and CST Act; Restoration of registration; Removal of name from list of Non Genuine dealers; Quashing of FIR.

Analysis:
The petition challenges the cancellation of the registration certificate under the Maharashtra Value Added Tax Act, 2002 (MVAT Act) and the Central Sales Tax Act, 1956 (CST Act). The petitioner seeks the restoration of registration, removal of their name from the list of Non Genuine dealers, and quashing of the FIR filed by the Assistant Commissioner of Sales Tax. The Court notes that relief regarding the FIR falls under the jurisdiction of the Criminal Procedure Code, advising the petitioner to file a separate petition if necessary. Regarding the cancellation of registration, the Respondents acknowledge the lack of supporting documents and agree to restore the registration while initiating proper cancellation proceedings. The petitioner is directed to file a reply and attend a hearing before the Respondents to address the reasons for cancellation and deletion from the Non Genuine dealers list. The Respondents are to issue a show cause notice, and a decision is to be made within four weeks from the first hearing. The petitioner commits to cooperating in the process for early disposal of the show cause notice.

Regarding the removal of the petitioner's name from the list of Non Genuine dealers, both parties agree that the petitioner will submit a representation to the State Tax Officer for deletion. The State Tax Officer is directed to decide on the representation promptly, preferably within four weeks, following the principles of natural justice. The writ petition is disposed of with no costs, based on the agreements and commitments made by both parties during the proceedings.