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TMI Blog2024 (9) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... llate authority considering the compliance made by the petitioner is not being implemented by the respondents authorities. Both the orders dated 6th July 2017 cancelling the VAT and CST registration certificates of the petitioner are hereby quashed and set aside so as to enable the respondents authorities to give effect to the appellate order dated 30th December 2019 passed by the Deputy State Tax Commissioner, Circle 7, Gandhinagar. Petition disposed off. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Mr Punit B Juneja (3972). For the Petitioner(s) No. 1 : Ms Divya P Juneja (12435) For the Respondent(s) No. 1 : Mr Raj Tanna AGP - Advance Copy Served to Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffice premises of the petitioner were under construction and therefore, the petitioner could not file returns due to lack of proper office facilities and staff. [3.1] It appears that upon receiving cancellation order, the petitioner filed an appeal before the appellate authority and also filed pending monthly returns for the period from December 2015 to June 2017 and paid penalty amount of Rs. 1,90,000/- as required by the Deputy Commissioner of Sales Tax, Range 7. Thereafter, by order dated 31st December 2019, the VAT and the CST registrations certificates of the petitioner were restored after considering the compliance with the requirements and filing of pending returns by the petitioner. [3.2] However, the respondents authorities neither ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , registrations of the petitioner were cancelled and the same has remained as it is without serving a copy of order till today. [8] In view of the above undisputed facts, the cancellation order which is never served upon petitioner cannot be said to have come into existence. However, as per the record of the respondents authorities, the said cancellation orders are still alive and as such the order dated 30th December 2019 passed by the appellate authority considering the compliance made by the petitioner is not being implemented by the respondents authorities. [9] For the foregoing reasons, both the orders dated 6th July 2017 cancelling the VAT and CST registration certificates of the petitioner are hereby quashed and set aside so as to en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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