2020 (1) TMI 710

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....his limited ambit of the Petition, only necessary facts are narrated. 2. The Petitioner is engaged in manufacturing activities and purchased natural gas/diesel amongst the other inputs prior to the introduction of the Goods and Services Tax Act, 2017. The Petitioner was purchasing natural gas by paying Central Sales Tax. The Petitioner was registered under the Maharashtra Value Added Tax Act, 2002. A show cause notice was issued to the Petitioner for cancellation of registration under the Central Sales Tax Act, 1956. The Petitioner submitted its replies on 30 June 2018, 1 September 2018 and 15 January 2019 and placed various contentions on record including decisions of the Court. Thereafter, this Petitioner received an order of 18 ....

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....e provisions of Section 7 laying down conditions. 5. The Section 7(4)(a) and (b) of the Act deals with cancellation of registration by the authority, which reads thus :- "(a) either on the application of the dealer to whom it has been granted or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or (b) be cancelled by the authority granting it, where he is satisfied, after due notice to ....