https://www.taxtmi.com/caselaws?id=287382 Registration under the Gujarat Value Added Tax Act could be cancelled where the dealer failed to prove genuine purchases or actual movement of goods, and the record indicated bogus billing activity. On those facts, the Tribunal held that the cancellation authority was empowered to act where incorrect particulars or transactions suggesting evasion or defrauding of revenue were shown, and the cancellation of registration was therefore justified. Payment of tax and interest did not undo the statutory ground for cancellation, because such payment was treated as consistent with the finding that the transactions were not genuine. The appeal failed and the cancellation orders were affirmed. en-us Wed, 16 Aug 2017 00:00:00 +0530 Mon, 13 Apr 2020 11:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287382 Registration under the Gujarat Value Added Tax Act could be cancelled where the dealer failed to prove genuine purchases or actual movement of goods, and the record indicated bogus billing activity. On those facts, the Tribunal held that the cancellation authority was empowered to act where incorrect particulars or transactions suggesting evasion or defrauding of revenue were shown, and the cancellation of registration was therefore justified. Payment of tax and interest did not undo the statutory ground for cancellation, because such payment was treated as consistent with the finding that the transactions were not genuine. The appeal failed and the cancellation orders were affirmed. Case-Laws VAT and Sales Tax Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287382