SHRI RANG PETROCHEM INDUSTRIES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) With consent heard finally. By filing this writ petition under article 226 of the Constitution of India, the petitioner has challenged the order dated October 9, 2013 (annexure P/1) passed by the Commercial Tax Officer, Jhabua Circle, Jhabua (M.P.) whereby the petitioner's registration certificate issued under the M.P. VAT Act, 2002 and the Central Sales Tax , 1956, has been cancelled.

(2.) According to the learned counsel for the petitioner, the impugned order being a non-speaking order the same is unsustainable and liable to be quashed. He submits that respondent No. 1 could not have passed the impugned order when the question of petitioner's eligibility for exemption under notification dated October 6, 1994 is pending consideration before this court in Writ Petition No. 4858 of 2011 and the revision against the assessment orders were also pending before the revisional authority.

(3.) We find that respondent No. 1 has given following reasons for cancellation of the registration certificate: