TMI Blog2016 (5) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner of Commercial Tax, Sector-3, Bareilly by which the registration of the petitioner has been suspended under the provisions of section 17(12) of the Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as the 'Act'). The petitioner has also sought the quashing of the seizure order dated 12 March 2016 issued by the Assistant Commissioner (Incharge), Commercial Tax ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the suspension order and not prior to that. We have considered the submissions advanced by learned counsel for the parties. Section 17 of the Act deals with the registration of dealers. Sub-section (11) of section 17 deals with the cancellation of the registration certificate. Sub-section (12) of section 17, which provides for suspension of the registration certificate, is as follows : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner. 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. We are, therefore, not inclined to examine the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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