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2018 (10) TMI 1771 - ALLAHABAD HIGH COURTCancellation of registration of dealers - Benefit of ITC denied - denial of ITC merely because the registration certificate of the selling dealers may have been suspended and later cancelled - HELD THAT:- While on one hand the impugned order cannot be sustained as that factual premise for the same with respect to the date of suspension of the registration certificate of the selling dealers does not exist at the same time, it has to be left open to the Assessing Authority to pass appropriate assessment order in accordance with law in the light of directions issued by the First Appeal Authority by his order dated 31.08.2015. The impugned order of the Tribunal is set aside and the matter is remanded to the Assessing Authority to pass fresh order - revision allowed by way of remand.
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