Section 27(7) in The Gujarat Value Added Tax Act, 2003
(7)If an order of [suspension or cancellation] [This words were substituted for the word 'cancellation' by Gujarat Act, 6 of 2006, Section 15(4) (a)] passed under this section is set aside as a result of an appeal or other proceedings under this Act, the certificate of registration of the dealer shall be restored and he shall deemed to be treated as if his registration was not [suspended or cancelled] [This words were substituted for the word 'cancelled' by Gujarat Act, 6 of 2006, Section 15(4) (b)]
