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TMI Blog2017 (6) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant under both the Acts for nonfiling of the returns for three consecutive periods ? B. Whether in the facts and circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law in cancelling the registration certificates of the appellant under both the Acts despite the fact that appellant had filed its returns upto 30.06.2013 ? C. Whether in the facts and circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law in upholding the orders passed by the lower authorities cancelling the registration certificates under Section 27(5) of the GVAT Act? D. Whether in the facts and circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law and on facts in holding that the appellant was not entitled to get Input Tax Credit u/s 11 of the GVAT Act on the ground that the appellant had merely obtained tax invoices from the vendors without any transactions? E. Whether in the facts and circumstances of the case, the Gujarat Value Added Tax Tribunal is perverse in as much as: (a). it fails to take into consideration and take proper cognizance of the various documentary evidences placed before it; (b). it fails i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal before the learned Deputy Commissioner of Commercial Tax, Ahmedabad challenging the order passed by the appropriate authority cancelling the registration certificate. That thereafter, by order dated 22.08.2014 the Deputy Commissioner dismissed the said appeal by observing that nobody has remained present on behalf of the appellant and even notice sent by Registered Post AD has been returned with the postal endorsement left on 2.5.2014. 3.2. Feeling aggrieved and dissatisfied with the order passed by the First Appellate Authority dismissing the appeals and confirming the orders cancelling the registration certificate under the GST as well as CST Act w.e.f. 1.10.2011, the appellant preferred appeals before the learned Tribunal being Second Appeal Nos.1099 and 1100 of 2016. That during the course of appeal, the learned Tribunal thought it fit to call report from the Commercial Tax Officer. From the report, it was found that a huge sum of tax is due and payable by the appellant for the year under consideration. That thereafter, the learned Tribunal has dismissed the aforesaid appeals and has confirmed the orders passed by the authority below cancelling the registration certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntdealer that the learned Tribunal has materially erred in dismissing the appeals on the ground that the appellant has not paid demand of tax of Rs. 77,18,367/for assessment period 200910, as against the order passed by the Commercial Tax Officer for AY 200910, the appellant has already preferred an appeal. 4.6. It is further submitted by Shri Tushar Hemani, learned advocate for the appellantdealer that the learned Tribunal has grossly erred in widening the scope of the appeal inasmuch as the original order cancelling the registration of the appellant was on account of non filing of three consecutive quarterly returns. 4.7. It is further submitted by Shri Tushar Hemani, learned advocate for the appellantdealer that after having held that non filing of the returns of three consecutive quarterly returns were regularized on payment of penalty, thereafter the learned Tribunal has erred in confirming the order of cancellation on entire new and fresh ground investigated at his own instance. Making above submissions, it is requested to admit/ allow the present Appeals. 5.0. Both these appeals are vehemently opposed by Shri Hardik Vora, learned AGP appearing on behalf of State. It is su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) has failed to file three consecutive returns within the time prescribed under this Act; (b) knowingly furnishes incomplete or incorrect particulars in his returns; (c) has failed to pay tax due from him under the provisions of this Act; (d) having issued tax invoice or retail invoices, has failed to account for the said invoices in his books of account; (e) holds or accepts or furnishes or causes to be furnished a declaration, which he knows or has reason to believe to be false; (f) who has been required to furnish security under section 28, but has failed to furnish such security; (g) has been convicted of an offence under this Act, or under the earlier law; (h) discontinues his business and has failed to furnish information regarding such discontinuation, or (i) without entering into a transaction of sale issues to another dealer tax invoice, retail invoice, bill or cash memorandum with the intention to defraud the Government revenue, the Commissioner may at any time, for reasons to be recorded in writing and after giving the dealer an opportunity of being heard, cancel his certificate of registration from such date as may be specified by him." The afores ..... X X X X Extracts X X X X X X X X Extracts X X X X
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