2014 (7) TMI 361

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.... Act, 2002 is directed against the order dated December 20, 2011 passed by the M. P. Commercial Tax Appellate Board, Bhopal (for short, "the Board") in Appeal No. A/568/CTAB/11 (Panjiyan Nirast) by raising the following substantial questions of law: "(1) Whether the MPCTAB is correct in confirming the order cancelling registration of the appellant on assumption of wrong facts regarding non-paymen....

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....tunities, the appellant could not produce the documents and could not also produce the evidence for the deposit of tax. It is not in dispute that the tax was already paid by the appellant but the proof to that effect could not be submitted. As regards the relevant documents the same were also filed but at appellate stage. In view of the aforesaid, we answer the questions in favour of the appella....