https://www.taxtmi.com/caselaws?id=344387 Cancellation of registration under the Gujarat Value Added Tax Act was upheld because the dealer had failed to file three consecutive returns, and the later filing with penalty did not erase the default or curtail the authority's power to cancel registration. The court noted that the statute required recorded reasons and an opportunity of hearing, which were part of the cancellation process, and it found the dealer's explanation for non-filing to be an afterthought. The surrounding record, including non-disclosure of transactions and failure to intimate change of address, supported the action. The Tribunal's consideration of additional material did not vitiate the decision, and no substantial question of law arose. en-us Fri, 09 Jun 2017 00:00:00 +0530 Fri, 16 Jun 2017 09:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344387 Cancellation of registration under the Gujarat Value Added Tax Act was upheld because the dealer had failed to file three consecutive returns, and the later filing with penalty did not erase the default or curtail the authority's power to cancel registration. The court noted that the statute required recorded reasons and an opportunity of hearing, which were part of the cancellation process, and it found the dealer's explanation for non-filing to be an afterthought. The surrounding record, including non-disclosure of transactions and failure to intimate change of address, supported the action. The Tribunal's consideration of additional material did not vitiate the decision, and no substantial question of law arose. Case-Laws VAT and Sales Tax Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344387