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TMI Blog2015 (4) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent - dealer is carrying on business, there are large number of bogus billing activities and therefore, apprehending that the respondent - dealer may also indulge into such bogus billing activities, the registering authority has refused the registration certificate. - On the basis of some other dealers indulging into the bogus billing activities, the dealer, who has applied for the reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ora,JJ. For the Appellant : Mr Chintan Dave, AGP For the Respondent : None ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 11.9.2014 passed by the learned Gujarat Value Added Tax Tribunal (for short the Tribunal ) at Ahmedabad passed in Second Appeal No.531 of 2014, by which the learned Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate under the VAT Act to the respondent - dealer mainly on the ground that commodity in which the respondent - dealer is to deal is a sensitive item, and in a particular area where the respondent - dealer is carrying on business, there are large number of bogus billing activities and therefore, apprehending that the respondent - dealer may also indulge into such bogus billing activities, the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of some other dealers indulging into the bogus billing activities, registration certificate cannot be denied to the respondent - dealer. 4. We are in complete agreement with the view taken by the learned Tribunal. No substantial question of law arises in the present tax appeal and hence, the present tax appeal deserves to be dismissed and is accordingly dismissed. 5. In view of dismissal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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