2014 (4) TMI 39

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....ate ORDER (Per : Honourable Mr. Justice Akil Kureshi) 1. These appeals are interconnected. They are heard together and are disposed of by this common order. 2. The appellant is common in both the appeals. The appellant was granted registration under the Gujarat Value Added Tax Act ("the VAT Act" for short). It is the case of the appellant that earlier place of business was at Botad. Ho....

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....referred Second Appeal before the tribunal. The VAT authority further initiated action for cancellation of registration ab initio, on the ground that the assessee had entered into certain dubious transactions of merely passing entries without sale and purchase of goods. Eventually, order was passed on 21.4.2010 cancelling the registration ab initio. Against such order, the appellant preferred revi....

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....that the only ground on which the authority imposed the heavy condition of security of Rs. 10 lakhs was that the assessee had certain transactions with the dealers whose registrations were cancelled ab initio. Atleast, from the record of this order it emerges that assessee did not indulge in any bogus billing activity. To this issue, the assessee had pointed out to the authorities that he had no b....