Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 665 - HC - VAT and Sales TaxSeeking quash of suspension of registration order and Seizure order - Section 17(12) of the Uttar Pradesh Value Added Tax Act, 2008 - Petitioner contended that under section 17(12) of the Act, it is only when the cancellation proceedings are pending under sub-section (11) that the registering authority can suspend the registration certificate but as in the instant case, no proceedings for cancellation of the registration certificate were pending initially under section 17(11) of the Act when the order of suspension was passed. Held that:- when the order of suspension was passed on 11 March 2016, cancellation proceedings were not pending against the petitioner. This is in the teeth of the provisions of section 17(12) of the Act. The suspension order dated 11 March 2016, therefore, cannot be sustained. So far as the seizure order is concerned, the petitioner has a statutory alternative remedy of filing a representation under section 48(7) and thereafter an appeal under section 57 of the Act. Therefore, we are not inclined to examine the order seizing the goods of the petitioner. The impugned order is quashed. - Decided partly in favour of petitioner
|