SIDDHARTHA FERTICHEM PVT LTD Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) In this petition under Article 226 of the Constitution, the petitioner has challenged the order dated 15.2.2002 passed by the Assistant Sales Tax Commissioner, Circle 38, Gandhidham-Kutch purported to have been passed in exercise of the powers under Sections 67 and 30AA of the Gujarat Sales Tax Act, 1969 and Section 9(2) of the Central Sales Tax Act, 1956 and the order dated 7.1.2003 of the Gujarat Sales Tax Tribunal dismissing Revision Application Nos.78 and 79 of 2002 against the said order of the Assistant Commissioner. By the impugned orders, the petitioner's registration as a dealer under the Sales Tax Acts has been cancelled.

(2.) The petitioner was granted registration under the Gujarat Sales Tax Act and the consequential registration under the Central Sales Tax Act vide registration certificate dated 21.7.1998. The certificate indicated the petitioner's address at Gandhidham and also the address of the petitioner's registered office at New Delhi. Thereafter, the Assistant Commissioner of Sales Tax issued notice dated 3.11.2001 calling upon the petitioner to show cause why the sales tax registration certificate granted to the petitioner under the Gujarat Sales Tax Act and the Central Sales Tax Act should not be cancelled w.e.f..26.1.2001. It appears that the notice could not be served at Gandhidham because of the aftermath of the earthquake at Gandhidham-Kutch but the petitioner was served with the notice at its New Delhi address. However, the petitioner did not appear in response to the notice and the Assistant Commissioner of Sales Tax passed the impugned order dated 15.2.2002 cancelling the registration of the petitioner under the Gujarat Sales Tax Act and under the Central Sales Tax Act w.e.f. 26.1.2001.

(3.) The order was passed under Sections 67 and 30AA of the Gujarat Sales Tax Act and under Section 9(2) of the Central Sales Tax Act, 1956 mainly on the following grounds:-