RAMESH STEELS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Challenging the order of the Gujarat Value Added Tax Tribunal, Ahmedabad ("Tribunal" for short) dated May 1, 2013, the present tax appeal is preferred. While admitting the tax appeal, following substantial questions of law were formulated:

(2.) The appellant challenged such communication and act of cancellation by way of an appeal before the Deputy Commissioner of Commercial Tax and such appeal came to be dismissed on the ground that the order of, cancellation was passed prior to the appellant having moved any application for withdrawal of such cancellation.

(3.) Aggrieved by such order, the appellant preferred to approach the Tribunal. The Tribunal by a detailed order, chose to concur with the conclusion of the Deputy Commissioner of Commercial Tax--the first appellant authority. The Tribunal also was of the opinion that when the cancellation of registration was already made prior to the appellant moving for withdrawal of such application for cancellation, mere reflection on the website would have not bearing on the case of the appellant.