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2010 (7) TMI 888 - HC - VAT and Sales TaxValidity of the notice under section 21 of the U.P. Trade Tax Act, dated March 20, 2010 issued by the Deputy Commissioner, Commercial Tax, sector 12, Meerut Zone, Meerut challenged Held that:- Initiation of the proceedings under section 21 of the Act under the Central Sales Tax Act cannot be said to be without any basis and merely on account of change of opinion. We decline to interfere in the matter under article 226 of the Constitution of India and to quash the proceeding at this stage. However, it will be open to the petitioner to participate in the proceedings under section 21 of the Act and file the necessary reply. Writ failed.
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