https://www.taxtmi.com/caselaws?id=161631 Revisional interference with a registration order under section 67 of the Gujarat Sales Tax Act was time-barred because the three-year period ran from the date of the original order, not from discovery of any alleged mistake; the attempted revision therefore failed. Cancellation of registration under section 30-AA also could not stand because the recorded grounds did not squarely fit the specific statutory contingencies. An incorrect address or failure to intimate change of business premises, at most, supported penalty under the separate penalty provisions, while the alleged sale-related conduct did not satisfy the conditions for cancellation. The impugned cancellation was accordingly unsustainable. en-us Thu, 12 Feb 2004 00:00:00 +0530 Mon, 03 Feb 2014 12:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161631 Revisional interference with a registration order under section 67 of the Gujarat Sales Tax Act was time-barred because the three-year period ran from the date of the original order, not from discovery of any alleged mistake; the attempted revision therefore failed. Cancellation of registration under section 30-AA also could not stand because the recorded grounds did not squarely fit the specific statutory contingencies. An incorrect address or failure to intimate change of business premises, at most, supported penalty under the separate penalty provisions, while the alleged sale-related conduct did not satisfy the conditions for cancellation. The impugned cancellation was accordingly unsustainable. Case-Laws VAT and Sales Tax Thu, 12 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161631