MOHAMMED ABBAS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard learned counsel for the parties for final disposal of the petition. The petitioner has challenged order dated January 24, 2013 passed by the Assistant Commissioner of Commercial Tax, Bhavnagar, by which registration of the petitioner under the Gujarat Value Added Tax Act, 2003 ("the Act", for short) came to be cancelled from inception.

(2.) Briefly stated, facts are that the petitioner applied for registration and TIN number to the State authorities under the Act on or around 22nd December, 2012. The case of the petitioner is that he was also granted provisional registration in terms of the provisions contained in the said Act and the Rules made thereunder. However, subsequently, by the impugned order, without granting any opportunity of hearing to the petitioner, such registration was cancelled ab initio.

(3.) The respondents contend that the petitioner was involved in a criminal case and details supplied by the petitioner were also not found accurate.