2019 (8) TMI 174

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.... For The Appellant (s) : MR SOHAM JOSHI, ASST. GOVERNMENT PLEADER (1) For The Opponent (s) : MR DIPEN DESAI (2481) ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This Tax Appeal under Section 78 of the Gujarat Value Added Tax Act, 2003 (for short "the Act, 2003") is at the instance of the State of Gujarat and is directed against the order passed by the Gujarat Value Added T....

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.... and have also gone through the facts of the cases. It appears that both the registrations have been cancelled on the ground that the appellant had failed to furnish returns for three consecutive periods. The registration certificates have been cancelled with effect from 31.03.2014. So far as these appeals are concerned, since the Registrations are cancelled on the ground that the appellant had fa....

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....d, we are of the view that none of the two questions proposed by the appellant could be termed as substantial questions of law. All that has been done by the Tribunal is to remit the matter to the Registering Authority for the purpose of verification whether the appellant had submitted all the returns and paid tax dues. It appears that the order came to be passed by the Tribunal in wake of the fac....