https://www.taxtmi.com/caselaws?id=365298 The High Court upheld the Tribunal's decision on the cancellation of registration due to non-filing of VAT returns, directing the registering authority to verify compliance and restore registration. It clarified that the first appellate authority lacked the power to demand security for registration restoration. The Court approved the reduction of penalty to Rs. 2000 per default based on the dealer's compliance and dismissed the revenue's appeal. Additionally, it upheld the Tribunal's restoration of the registration number, finding no legal basis for interference with the decisions. en-us Thu, 05 Jul 2018 00:00:00 +0530 Tue, 14 Aug 2018 20:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365298 The High Court upheld the Tribunal's decision on the cancellation of registration due to non-filing of VAT returns, directing the registering authority to verify compliance and restore registration. It clarified that the first appellate authority lacked the power to demand security for registration restoration. The Court approved the reduction of penalty to Rs. 2000 per default based on the dealer's compliance and dismissed the revenue's appeal. Additionally, it upheld the Tribunal's restoration of the registration number, finding no legal basis for interference with the decisions. Case-Laws VAT and Sales Tax Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365298