https://www.taxtmi.com/caselaws?id=448755 Where a Deputy Commissioner cancelled VAT registration while exercising delegated revisional powers under Section 75(1)(a) of the Gujarat Value Added Tax Act, the true nature of the order determined the remedy. The Gujarat HC held that such an order was challengeable by revision under Section 75(1)(b), not by appeal under Section 73, because Section 73 applies to original orders and was not attracted to a revisional order. The Tribunal therefore erred in rejecting the revision as not maintainable. The impugned rejection was set aside and the matter remitted to the Tribunal for decision on merits. en-us Fri, 12 Jan 2024 00:00:00 +0530 Mon, 29 Jan 2024 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448755 Where a Deputy Commissioner cancelled VAT registration while exercising delegated revisional powers under Section 75(1)(a) of the Gujarat Value Added Tax Act, the true nature of the order determined the remedy. The Gujarat HC held that such an order was challengeable by revision under Section 75(1)(b), not by appeal under Section 73, because Section 73 applies to original orders and was not attracted to a revisional order. The Tribunal therefore erred in rejecting the revision as not maintainable. The impugned rejection was set aside and the matter remitted to the Tribunal for decision on merits. Case-Laws VAT and Sales Tax Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448755