https://www.taxtmi.com/caselaws?id=245679 Remission under Section 41(1) of the Gujarat Value Added Tax Act, 2003 is discretionary and may be granted only where public interest, avoidance of double taxation, inequity, or other sufficient cause is shown. The Court noted that failure to obtain mandatory registration remained a statutory breach, and a bona fide mistake or tax deduction at source did not remove that obligation, so refusal of remission was justified. It further held that rejection of a representation did not, by itself, require a personal hearing in every case, as the matter was not an adverse adjudication attracting a universal natural justice requirement. en-us Fri, 14 Feb 2014 00:00:00 +0530 Wed, 08 Oct 2014 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245679 Remission under Section 41(1) of the Gujarat Value Added Tax Act, 2003 is discretionary and may be granted only where public interest, avoidance of double taxation, inequity, or other sufficient cause is shown. The Court noted that failure to obtain mandatory registration remained a statutory breach, and a bona fide mistake or tax deduction at source did not remove that obligation, so refusal of remission was justified. It further held that rejection of a representation did not, by itself, require a personal hearing in every case, as the matter was not an adverse adjudication attracting a universal natural justice requirement. Case-Laws VAT and Sales Tax Fri, 14 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245679