2014 (7) TMI 535

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....court was made by PRAKASH SHRIVASTAVA J.-This order will also govern the disposal of VAT Appeal No. 3 of 2012 since both these appeals involve the same question of law on the same fact-situation. These appeals to have been filed under section 53 of the M.P. VAT Act, 2002 (for short, "the Act") against the order of the M.P. Commercial Tax Appellate Board, Bhopal, dated December 20, 2011 in re....

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.... the case, the order for cancellation of registration dated May 23, 2008 passed by the respondent No. 3 is justified merely on the basis of non-filing of the returns while as per provision of section 17(1)(d) of the VAT Act, the registration can be cancelled only in case of arrears of tax liability of the petitioner? (b) Whether the learned authority respondent No. 1 has committed legal error i....

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....Sales Tax Officer reported in [2005] 5 STJ 422 (MP) and has submitted that the registration has been cancelled on irrelevant and non-existent ground, therefore, the same is required to be set aside. He has also placed reliance upon different decisions of the Board and has submitted that the registration could not have been cancelled by the ex parte order without giving proper opportunity to the ap....