https://www.taxtmi.com/caselaws?id=391854 Cancellation of composition permission under the Gujarat Value Added Tax Act, 2003, before assessment on alleged suppressed sales was finally concluded, was held premature and unsustainable. The Tribunal found that withdrawing the composition option while the assessment proceedings were still pending was unfair and unreasonable because the dealer's tax liability had not yet been finally determined. The High Court agreed, upheld quashing of the cancellation order, and restored the composition permission, while leaving the authority free to take a fresh decision after the assessment proceedings were concluded in accordance with law. The revenue appeal failed for want of any substantial question of law. en-us Wed, 22 Jan 2020 00:00:00 +0530 Fri, 07 Feb 2020 19:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391854 Cancellation of composition permission under the Gujarat Value Added Tax Act, 2003, before assessment on alleged suppressed sales was finally concluded, was held premature and unsustainable. The Tribunal found that withdrawing the composition option while the assessment proceedings were still pending was unfair and unreasonable because the dealer's tax liability had not yet been finally determined. The High Court agreed, upheld quashing of the cancellation order, and restored the composition permission, while leaving the authority free to take a fresh decision after the assessment proceedings were concluded in accordance with law. The revenue appeal failed for want of any substantial question of law. Case-Laws VAT and Sales Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391854