2004 (6) TMI 594

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....nder the respondents have ordered attachment of goods of the petitioner amounting to Rs. 4,31,750 and directed the petitioner to furnish necessary security to the tune of Rs. 15 lacs (approximately) under section 30B of the Gujarat Sales Tax Act, 1969 ("the Act") on or before January 5, 2004. 3.. The facts as averred in the petition are that respondent No. 2 visited business premises of the petitioner on August 19, 2003 and impounded various books of accounts maintained by the petitioner relevant to the year 2001-2002. On August 26, 2003 respondent No. 2 passed impugned "provisional attachment" order under section 48A of the Act impounding and attaching stock of oil, more particularly, described in the order (annexure A). On December 16,....

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.... does not survive between the parties. Mr. Soparkar also invited attention to the decision of the Supreme Court in State of Maharashtra v. Suresh Trading Company [1998] 109 STC 439. He, therefore, urged that in light of the settled legal position the respondents could not disturb the assessment of the petitioner, which had been framed under section 41(3) of the Act on March 31, 2003 after scrutinising in detail various books of accounts as well as other relevant documents, on the basis of cancellation of the registration of the suppliers of goods retrospectively by treating purchases from them as being from unregistered dealers. 5.. Mr. Siraj Gori, learned Assistant Government Pleader appearing on behalf of the respondents, placed relian....

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....f facts exists which would justify the cancellation of registration must be rejected. To accept it would be to nullify the provisions of the statute which entitle persons dealing with registered dealers to act upon the strength of registration certificates." 7.. In the case of Giriraj Sales Corporation [2002] 125 STC 369 (Guj) the following statement was made by the Additional AdvocateGeneral in writing: "1. It is submitted that under sub-section (1) of section 30AA, the Commissioner can cancel the certificate of registration of a registered dealer if he is satisfied that the registered dealer has without entering into a transaction of sale, issued to and accepted by another registered dealer a bill or cash memorandum with the intenti....