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M/s Vishnu Eatables (India) Ltd. Versus State of U.P. And 3 Others

2016 (5) TMI 665 - ALLAHABAD HIGH COURT

Seeking 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 .....

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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. T .....

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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 - WRIT TAX No. - 288 of 2016 - Dated:- 12-4-2016 - Hon'ble Dilip Gupt .....

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tor-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 qu .....

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2) of section 17 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 re .....

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ter. Learned Standing Counsel, on instructions, states that the proceedings for cancellation of the registration certificate were initiated after the passing of the suspension order and not prior to that. We have considered the submissions advanced b .....

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of the registration certificate, is as follows : "17(12). During cancellation proceedings under sub-section (11), where the registering authority is satisfied that the dealer will succeed in causing revenue loss, pending action for cancellation .....

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ity to the satisfaction of the registering authority, satisfies that revenue loss, if any, shall be made up by him, the registering authority may revoke the suspension of registration certificate." It is an admitted position that when the order .....

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