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    <title>Registration Canceled Retroactively; Appeal Inapplicable, Revision Required Under VAT Act Section 75(1)(b.</title>
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    <description>Maintainability of Revision application before GVAT Tribunal - the Deputy Commissioner, in cancelling the petitioner&#039;s registration with retrospective effect, had acted under delegated powers from the Commissioner as per Section 75(1)(a) of the VAT Act. Therefore, an appeal under Section 73 was not applicable, but a revision before the Tribunal under Section 75(1)(b) was. - HC</description>
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      <description>Maintainability of Revision application before GVAT Tribunal - the Deputy Commissioner, in cancelling the petitioner&#039;s registration with retrospective effect, had acted under delegated powers from the Commissioner as per Section 75(1)(a) of the VAT Act. Therefore, an appeal under Section 73 was not applicable, but a revision before the Tribunal under Section 75(1)(b) was. - HC</description>
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