AVDESH KUMAR GUPTA Vs. STATE OF M P

JUDGEMENT

(1.) FEELING aggrieved by the order dismissing its writ petition directed against the orders passed by the Sales Tax Officer cancelling the registration granted to the petitioner/appellant under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 and the Central Sales Tax Act which was affirmed in revision, the petitioner/appellant has now come up in Letters Patent Appeal seeking redress praying for the setting aside of the impugned order passed by the learned Single Judge and the respondent-authorities.

(2.) WE have heard the learned counsel for the appellant as well as the learned Government Advocate and have carefully perused the record.

(3.) THE learned counsel for the appellant has urged various grounds in support of this appeal but considering the facts and circumstances brought on record, we are of the opinion that this appeal can be disposed of on a short ground.