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TMI Blog2019 (8) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted all the returns and paid tax dues. It appears that the order came to be passed by the Tribunal in wake of the fact that the registration certificates came to be cancelled with effect from 31.03.2014. For the purpose of necessary verification, the matters came to be remitted to the Registering Authority. There is no good reason to interfere with the order passed by the Tribunal - appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed the following two substantial questions of law for the consideration of this Court : ( a) Whether under the facts and circumstances of the case, the learned Tribunal has not erred in deciding Second Appeal No.879 of 2018 pending Revision Application No.75 of 2018? ( b) Whether under the facts and circumstances of the case, the learned T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are required to be restored subject to verification by the Registering Authority as to whether the appellant has submitted all the returns and paid tax dues. 3.1 The operative part of the order reads as under : The Second Appeal Nos.878 and 879 of 2018 are allowed. The orders of both the lower authorities are quashed and set aside. The Registering Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the registration certificates came to be cancelled with effect from 31.03.2014. For the purpose of necessary verification, the matters came to be remitted to the Registering Authority. In view of the aforesaid, we see no good reason to interfere with the order passed by the Tribunal. 4.1 In the result, this Tax Appeal fails and is hereby dismissed. 4.2 As the main ..... X X X X Extracts X X X X X X X X Extracts X X X X
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