9911796707
TMI Blog2014 (2) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... having received on 8th June 2012. We have no reason to discard such document. Under the circumstances, it cannot be stated that there was no representation on the part of the appellant on various dates fixed by the Deputy Commissioner of Commercial Tax for hearing. Atleast, the return submissions could have been taken into account which apparently was lost sight of. Under the circumstances, the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 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 by the Gujarat Value Added Tax Tribunal, Ahmedabad { Tribunal for short} dated 5th June 2013. is admitted for consideration of following substantial question of law :- On 10th October 2013, while issuing notice, the Court observed as u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 by the learned counsel for the appellant was that despite material being placed before the adjudicating authority and detailed submissions being made, the impugned order came to be passed ignoring all such materials. He submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 have no reason to discard such document. Under the circumstances, it cannot be stated that there was no representation on the part of the appellant on various dates fixed by the Deputy Commissioner of Commercial Tax for hearing. Atle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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