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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 ..... ) 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 Government Pleader/PP. For the Respondent(s) No. 2,3,4 : Notice Served By DS. For the Respondent(s) No. 1 : Refused Served (N)(10). ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered under the Gujarat Value Added Tax Act, 2003 (for short, "the VAT Act") and the Central Sales Tax Act, 1956 (for short, "the CST Act"). It is the case of the petitioner that the registrations under the both VAT Act and the CST Act were cancelled by order dated 7th July 2017 due to non-filing of monthly returns for the period from 7th December 2015 to 31st December 2015, 1st January 2016 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng returns by the petitioner. [3.2] However, the respondents authorities neither implemented the order nor restored the petitioner's VAT and CST registration certificates in spite of repeated requests and representations made by the petitioner vide letters dated 26th April 2022, 6th April 2023 and 4th May 2023. [4] The petitioner has therefore preferred this petition with the prayer (a) referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not able to give effect to the appellate order dated 30th December 2019. [7] On the other hand, learned A.G.P. Mr. Raj Tanna for the respondent could not controvert the submissions made by the learned advocate for the petitioner. He has also placed on record the status from the web portal of the respondents authorities confirming that by two separate orders dated 6th July 2017, registrations ..... X X X X Extracts X X X X X X X X Extracts X X X X
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