2015 (9) TMI 97

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..... tored at address given in registration certificate – Held that:- fact remains that Act never requires that goods are required to be stored at place of registration – whereas Act contemplates that dealer need not stores goods at place from where he carries on business – Tribunal concluded that conclusion of assessing officer that business of revisionist is not in existence based only on informatio .....

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..... d Value Added Tax Act, 2005 (hereinafter referred to as the Act ). In the notice, no ground, as mentioned in section 18 of the Act, was mentioned. The assessing officer proceeded only on the basis that the goods are not stored at the address given in the registration certificate. The assessing officer proceeded on the basis that it was reported by persons unidentified that the premises remains cl .....

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..... s that the premises remains closed, was unjust and not sustainable. The Tribunal further held that no case of cancellation, as provided in section 18 of the Act had been made out and, at the same time, was not also attempted to be established or established. The Tribunal, accordingly, interfered and set aside the order of the appellate authority as well as of the assessing officer. We have not bee .....

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