2024 (9) TMI 1164

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....Appearance: For the Petitioner(s) No. 1 : Mr Punit B Juneja (3972).   For the Petitioner(s) No. 1 : Ms Divya P Juneja (12435)   For the Respondent(s) No. 1 : Mr Raj Tanna AGP - Advance Copy Served to Government Pleader/PP.   For the Respondent(s) No. 2,3,4 : Notice Served By DS.   For the Respondent(s) No. 1 : Refused Served (N)(10).   ORAL ORDER (PER ....

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.... [3] The brief facts of the case are that the petitioner was registered under the Gujarat Value Added Tax Act, 2003 (for short, "the VAT Act") and the Central Sales Tax Act, 1956 (for short, "the CST Act"). It is the case of the petitioner that the registrations under the both VAT Act and the CST Act were cancelled by order dated 7th July 2017 due to non-filing of monthly returns for the period f....

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....sidering the compliance with the requirements and filing of pending returns by the petitioner. [3.2] However, the respondents authorities neither implemented the order nor restored the petitioner's VAT and CST registration certificates in spite of repeated requests and representations made by the petitioner vide letters dated 26th April 2022, 6th April 2023 and 4th May 2023. [4] The petition....

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....ed 6th July 2017 cancelling the registration, the respondents authorities are not able to give effect to the appellate order dated 30th December 2019. [7] On the other hand, learned A.G.P. Mr. Raj Tanna for the respondent could not controvert the submissions made by the learned advocate for the petitioner. He has also placed on record the status from the web portal of the respondents authoritie....