2015 (4) TMI 1002

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....(Per : Honourable Mr. Justice M. R. Shah) 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 11.9.2014 passed by the learned Gujarat Value Added Tax Tribunal (for short "the Tribunal") at Ahmedabad passed in Second Appeal No.531 of 2014, by which the learned Tribunal has allowed the said appeal preferred by the respondent - dealer and has directed the appropriate a....

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....e respondent - dealer is to deal is a sensitive item, and in a particular area where the respondent - dealer is carrying on business, there are large number of bogus billing activities and therefore, apprehending that the respondent - dealer may also indulge into such bogus billing activities, the registering authority has refused the registration certificate. As rightly observed by the learned Tr....