Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2009 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (2) TMI 446 - SC - VAT and Sales TaxWhether an eligibility certificate issued under sub-rule (5) of rule 28A could be withdrawn on a ground other than those specified in clause (a) of sub-rule (8) of rule 28A? Whether in this case, withdrawal can be said to be on any of the grounds mentioned under clause (a) of sub-rule (8) of rule 28A? Held that:- Appeal allowed. Once an eligibility certificate was granted, it can only be withdrawn in the circumstances mentioned in clause (a) of sub-rule (8). Therefore, "non-production of NOC/CLU certificate" by itself cannot be a ground for withdrawal as it is not one of the grounds/circumstances mentioned in clause (a) of sub-rule (8). Where the NOC/CLU certificate was required because the unit was situated in an agricultural land, but the applicant suppressed the fact that the land where the unit was situated was an agricultural land, to avoid production of the NOC/CLU certificate, then it is concealment and mis-representation of a material fact, which squarely falls under sub-rule (8)(a)(i). When the eligibility certificate is withdrawn for non-production of NOC/CLU certificate, and the fact that land was agricultural land was not disclosed, the withdrawal can be traced to ground (i) under sub-rule 8(a)(i) of rule 28A.
|