2014 (2) TMI 1090

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..... r : Honourable Mr. Justice Akil Kureshi) Appeal is heard finally on a limited question of requirement of fair hearing. Appellant has challenged an Order dated 16th August 2012 passed by the Deputy Commissioner of Commercial Tax, Bhavnagar cancelling the registration of the appellant under the Gujarat Value Added Tax, 2002 {"VAT Act" for short}. The appellant has also challenged the order passed b .....

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..... the claim of genuine sale and purchase transactions and thereafter no date of hearing was granted to the appellant. It is submitted that though a specific ground was taken in the Revision Application before the Tribunal, but there is no further discussion on the same. In view of the above, NOTICE returnable on 23rd October 2013. Direct service is permitted." The main grievance raised before us .....

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..... n the contents of the order passed by the Deputy Commissioner of Commercial Tax to suggest that there was no representation on the part of the appellant. Before us, counsel for the appellant had produced the paper book containing several documents - one of them being return submitted on 8th June 2012. The said document contains the counter signature of its having received on 8th June 2012. We hav .....

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