2014 (7) TMI 535

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....A 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 respect of the cancellation of the registra....

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....ration 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 in not remanding the case in spite of taking the a....

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....nd 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 appellant. The learned counsel appearing for the respo....