https://www.taxtmi.com/caselaws?id=379770 Section 27(5A) of the Gujarat Value Added Tax Act, 2003 permits suspension of a dealer's registration certificate only for the specific defaults enumerated in that provision. Non-payment of Entry tax did not fall within the Act's definition of "tax" under section 2(27), so suspension founded on that default was without jurisdiction. The Court also noted that the suspension operated retrospectively and prevented generation of Form C declarations under the Central Sales Tax Act, 1956. The impugned suspension was therefore quashed, and the registration certificates were directed to be restored with permission to generate Form C declarations for the relevant period. en-us Fri, 12 Apr 2019 00:00:00 +0530 Sat, 07 Mar 2020 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379770 Section 27(5A) of the Gujarat Value Added Tax Act, 2003 permits suspension of a dealer's registration certificate only for the specific defaults enumerated in that provision. Non-payment of Entry tax did not fall within the Act's definition of "tax" under section 2(27), so suspension founded on that default was without jurisdiction. The Court also noted that the suspension operated retrospectively and prevented generation of Form C declarations under the Central Sales Tax Act, 1956. The impugned suspension was therefore quashed, and the registration certificates were directed to be restored with permission to generate Form C declarations for the relevant period. Case-Laws VAT and Sales Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379770