2011 (8) TMI 1040

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.... that Shri Devendra Kumar will look after the work of taxation and the rest of the matters will be looked after by Shri Pankaj Yadav. As per mutual understanding Shri Devendra Kumar applied for registration under the provision of the U.P. Value Added Tax Act. The company was allotted Tax Identification No. 09482404077 on June 16, 2008 after which the petitioner Shri Devendra Kumar became the authorised signatory of the company. It appears that there some disputes have arisen between them on which they have started accusing each other for acting against the interest of the company. By this writ petition the petitioner has prayed for setting aside the order of the registering authority by which he has amended the registration certificat....

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....is not appellable. The learned counsel for the petitioner submits that the application for amendment could not have been decided unless notice was given to the person in whose favour the registration was given and after hearing him serving the principle of natural justice. We have examined the provisions of the Act and the Rules. Under section 55 of the Act, if any dealer or other person is aggrieved by an order made by the assessing authority other than the order mentioned in subsection (7) of section 48 he can file an appeal within 30 days. The "assessing authority" is defined in section 2(2) of the Act as well as rule 2(c) of the U.P. Value Added Tax Rules, 2008. Rule 2(c); sub-rule (4) of rule 5 and rule 32(13) relevant for the purpo....