https://www.taxtmi.com/caselaws?id=365298 In an appeal against cancellation of registration under the Gujarat Value Added Tax Act, 2003, the High Court noted that the power to require security lies with the registering authority under Section 28, and not with the first appellate authority in an appeal arising from cancellation of registration. The Court also recorded that the Tribunal restored registration and reduced penalty on factual findings that returns were filed and tax and interest were paid, with liberty reserved to the Department to act under Section 28 if permissible. It therefore held that no substantial question of law arose from those factual and discretionary determinations. 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 In an appeal against cancellation of registration under the Gujarat Value Added Tax Act, 2003, the High Court noted that the power to require security lies with the registering authority under Section 28, and not with the first appellate authority in an appeal arising from cancellation of registration. The Court also recorded that the Tribunal restored registration and reduced penalty on factual findings that returns were filed and tax and interest were paid, with liberty reserved to the Department to act under Section 28 if permissible. It therefore held that no substantial question of law arose from those factual and discretionary determinations. Case-Laws VAT and Sales Tax Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365298