2015 (9) TMI 97

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....he petitioner. Manish Arora for the respondent. JUDGMENT After issuing a notice, registration of the assesse under the VAT Act was cancelled by the assessing officer on the ground that the firm is not in existence. Under what circumstances, a registration can be cancelled have been provided in section 18 of the Uttarakhand Value Added Tax Act, 2005 (hereinafter referred to as "the Act"). ....

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....ority having refused to interfere with the order of the assessing officer, the matter was taken up before the Tribunal and the Tribunal concluded that the conclusion of the assessing officer that the business of the revisionist is not in existence based only on the informations  said to have been collected from unidentified persons that the premises remains closed, was unjust and not sustaina....