BIPINKUMAR AND BROTHERS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) As common question of law and facts arise in both these petitions, and as such arise out of the common judgement and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad and between the same parties, both these petitions are heard, decided and disposed of by this common judgement and order.

(2.) Feeling aggrieved and dissatisfied with the impugned order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as "the learned tribunal" for short) in Revision Application Nos.60 and 61 of 2010 dated 9/6/2014, by which the learned tribunal has dismissed the said Revision Applications confirming the order passed by both the authorities below in cancelling the registration certificates of the petitioner - dealer, both under the Gujarat Vat Act, 2003 (hereinafter referred to as "the VAT Act" as well as Central Sales Tax Act, ab-initio, common petitioner - dealer has preferred both these petitions.

(3.) We have heard Mr.Manish Kaji, learned advocate appearing on behalf of the common petitioner - dealer and Ms.Vacha Desai, learned Assistant Government Pleader appearing on behalf of the State.