2011 (5) TMI 887

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.... referred to as, "the Act") by the Deputy Commissioner, Commercial Tax, Sector 13, Ghaziabad, appellate order thereof dated November 20, 2010 passed by the Additional Commissioner, Grade 2 (Appeal) 4, Commercial Tax, Ghaziabad and the order of Tribunal thereto dated December 16, 2010. The revisionist claims that he is a dealer engaged in the business of polythene bags, spices and disposable goods from a place B-4, Block-B, Balram Nagar, Jain Mandir Road, Lord, Ghaziabad. On his application for registration, a certificate of registration dated July 12, 2011 under the U. P. VAT Act as well as the Central Sales Tax Act was issued. The certificate is filed as annexure 1 to this revision. The said registration was cancelled on the ground t....

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....bsp;          (ii) the dealer has failed to furnish security or additional security, as the case may be; or             (iii) the dealer has transferred any prescribed form of declaration or certificate obtained by him to any person against provisions of this Act or the rules made thereunder; or             (iv) the dealer has permitted some other person to carry on business in his name; or             (v) the dealer has issued any tax invoice to a dealer without making actual sale of goods; or     &nbs....

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....fficient cause" which is wide enough to include any reason which may be considered proper by the registering authority in the interest of the Revenue. Non-transacting of any business during a particular period causes no loss to the revenue and such would not constitute "sufficient cause" for cancellation of registration. The other ground that the purchases shown from Jai Ambay Enterprises are bogus are not borne out from the record. In fact the said purchases have also been shown by the said firm in its return submitted to the Department as is evident from annexure No. 13 to the revision. Moreover, the ground that the purchases are bogus has not been dealt with by the Tribunal. The Tribunal only records that the said firm from which t....