Section 21(6) in The Gujarat Value Added Tax Act, 2003
(6)When a dealer has been subjected or is liable to be subjected to a penalty or is convicted in respect of contravention of the provisions of sub-section (1), the prescribed authority shall register such dealer, if such dealer is not a registered dealer, and issue him a certificate of registration. Such registration shall take effect from the date of the issue of the certificate in every respect as if it had been issued under sub-section (3) on application of the dealer.
