TaxTMI 
TaxTMI 
2024 (1) TMI 1154
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....pondent. 1.1 Rule, returnable forthwith. Learned Assistant Government Pleader Mr. Dave waives service of notice of Rule for the respondent. 1.2 Having regard to the controversy in narrow compass, with the consent of the respective parties, the petition is taken up for final hearing. 2. By this petition under Article 226 of the Constitution of India, the petitioner has challenged order dated 16th June, 2023 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad (for short 'the Tribunal') in Revision Application No. 59 of 2021, whereby the Tribunal dismissed the Revision Application as not maintainable before the Tribunal. 3. Brief facts of the case are as under. 3.1 The petitioner is a partnership firm engaged in the busine....
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....ch, 2017 to 28th August, 2015 under Section 27(5)(i) read with Section 75(1)(a) of the VAT Act. 3.7 The petitioner, therefore, preferred Revision Application No.59 of 2021 before the Tribunal under Section 75(1)(b) of the VAT Act as the order passed by the Deputy Commissioner clearly mentions that the said order was passed under Section 27(5)(i) read with Section 75 of the VAT Act. 3.8 However, the Tribunal by the impugned order dated 16th June, 2023 rejected the Revision Application on the ground that Appeal would be maintainable under the provision of Section 73 against the order passed by the Deputy Commissioner cancelling the registration of the petitioner with retrospective effect from 28th August, 2015 and Revision Application b....
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....er Section 75(1)(b) of the VAT Act. 5. Having considered the submissions made by both the sides, the short question which arises for consideration is as to whether the Revision Application filed by the petitioner under Section 75(1)(b) of the VAT Act would be maintainable before the Tribunal when the order for cancellation of registration is passed by the Deputy Commissioner under Section 27(5)(i) of the VAT Act. 6. It was, therefore, germane to refer to the relevant provisions of the VAT Act. 27. Cancellation of Registration. (5) If a dealer- (i) without entering into a transaction of sale issues to another dealer tax invoice, retail invoice, bill or cash memorandum with the intention to defraud the Government reven....
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....r and examine the record of any such order, and pass such order thereon as it thinks just and proper. 6.1 On perusal of the above provisions of the VAT Act, it is clear that the Deputy Commissioner has exercised the powers delegated by the Commissioner in suo motu Revision which is evident from the order dated 30th March, 2021 passed by the Deputy Commissioner cancelling the registration under Section 27(5)(i) read with Section 75 of the VAT Act with retrospective date. 6.2 The Deputy Commissioner could not have passed any order of cancellation of the registration with retrospective date suo motu without recourse to the provision of Section 75(1)(a) of the VAT Act which empowers the Commissioner who, of his own motion, within three ye....