https://www.taxtmi.com/caselaws?id=263429 Cancellation of VAT registration under the Uttarakhand Value Added Tax Act, 2005 is permissible only on the statutory grounds expressly provided in section 18. Where the notice did not invoke any such ground and the order rested only on an allegation that goods were not stored at the registered address, with no reliable basis shown, cancellation could not stand. The Act does not require goods to be stored at the place of registration, and its definition of place of business allows business activity and storage at different locations. On these facts, the cancellation order was unsustainable and was rightly set aside. en-us Wed, 12 Mar 2014 00:00:00 +0530 Wed, 02 Sep 2015 07:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263429 Cancellation of VAT registration under the Uttarakhand Value Added Tax Act, 2005 is permissible only on the statutory grounds expressly provided in section 18. Where the notice did not invoke any such ground and the order rested only on an allegation that goods were not stored at the registered address, with no reliable basis shown, cancellation could not stand. The Act does not require goods to be stored at the place of registration, and its definition of place of business allows business activity and storage at different locations. On these facts, the cancellation order was unsustainable and was rightly set aside. Case-Laws VAT and Sales Tax Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263429