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TMI Blog2014 (7) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... erely on the basis of non-filing of the returns while as per provision of section 17(1)(d) of the VAT Act, the registration can be cancelled only in case of arrears of tax liability of the petitioner - Held that:- appellant has filed, annexure P/5, disclosing the details of the return submitted by him to show that the appellant had subsequently submitted the return in annexure P/5. The appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overn the disposal of VAT Appeal No. 3 of 2012 since both these appeals involve the same question of law on the same fact-situation. These appeals to have been filed under section 53 of the M.P. VAT Act, 2002 (for short, the Act ) against the order of the M.P. Commercial Tax Appellate Board, Bhopal, dated December 20, 2011 in respect of the cancellation of the registration certificate of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2008 passed by the respondent No. 3 is justified merely on the basis of non-filing of the returns while as per provision of section 17(1)(d) of the VAT Act, the registration can be cancelled only in case of arrears of tax liability of the petitioner? (b) Whether the learned authority respondent No. 1 has committed legal error in not remanding the case in spite of taking the additional evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the registration has been cancelled on irrelevant and non-existent ground, therefore, the same is required to be set aside. He has also placed reliance upon different decisions of the Board and has submitted that the registration could not have been cancelled by the ex parte order without giving proper opportunity to the appellant. The learned counsel appearing for the respondents has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission of return and the liability/non-liability of the appellant in terms of the return needs consideration and proper opportunity is required to be given to the appellant before taking any action. In view of this, we answer the questions in favour of the appellant and remand the matter back to the assessing officer for fresh decision, in accordance with law, keeping in view the observati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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