https://www.taxtmi.com/caselaws?id=336241 A dealer's registration could not be restored where the record showed non-genuine sale and purchase transactions, issuance of bills without real trade, and wrongful availment of input tax credit. The Tribunal had set aside cancellation mainly because the dealer later repaid the wrongly claimed amount, but it gave no cogent reasons to displace the revisional authority's findings. The Court held that later repayment alone does not cure the underlying fraud-like conduct or justify restoration of registration under section 27(5) of the Gujarat Value Added Tax Act, 2003, which permits cancellation for incorrect particulars or invoices issued without genuine transactions intended to defraud revenue. en-us Wed, 23 Nov 2016 00:00:00 +0530 Tue, 27 Mar 2018 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336241 A dealer's registration could not be restored where the record showed non-genuine sale and purchase transactions, issuance of bills without real trade, and wrongful availment of input tax credit. The Tribunal had set aside cancellation mainly because the dealer later repaid the wrongly claimed amount, but it gave no cogent reasons to displace the revisional authority's findings. The Court held that later repayment alone does not cure the underlying fraud-like conduct or justify restoration of registration under section 27(5) of the Gujarat Value Added Tax Act, 2003, which permits cancellation for incorrect particulars or invoices issued without genuine transactions intended to defraud revenue. Case-Laws VAT and Sales Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336241