2020 (1) TMI 710

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....Counsel for Respondent Nos.2 to 4.   P.C.:- By this Petition, the Petitioner challenges the order dated 18 March 2019 passed by the Deputy Commissioner of Sales Tax, Navi Mumbai. The primary contention of the Petitioner is that this order is in violation of the principles of natural justice. In view of this limited ambit of the Petition, only necessary facts are narrated. 2. The Petitioner....

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....s Tax Act, 1956, I hereby order that the Registration Certificate No.27040257267C dated Mar 18, 2019 granted to M/s BHUSHAN STEEL LIMITED for their place of business at : "NIFAN & SAVROLI, PO "T-SAJGAON, TALUKA -"HALAPUR, DISTRAIGARH' RAIGAD State : MAHARASHTRA is cancelled with effect from Jul 1, 2017 on the grounds of OTHER REASON, PLEASE SPECIFY." (emphasis supplied) 3. We have heard Mr. Thak....

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.... or nature of business or the class or classes of goods in which he carries on business or failed to comply with the directions issued under the 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 n....

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....the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax of the appropriate State or for any other sufficient reason." 6. The authority cancelling the certificate has to be satisfied that cause exists for cancellation of registration and the cancellation is to be done after due notice to the dealer. Therefore, if the dealer submits explanation t....