Exemption certificate cannot be retrospectively withdrawn after expiry and enjoyment of benefit absent a lawful basis.

An exemption eligibility certificate issued under section 10 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976, could not be reviewed or retrospectively curtailed after the exemption period had expired and the benefit had already been enjoyed. The authorities issued the review notice and deletion order long after the certificate's operative period ended, without alleging fraud or identifying any lawful basis for reopening the concluded exemption. The retrospective withdrawal from the date of issue was therefore invalid, and the challenge to the order succeeded.

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Issues: Whether the authorities could review and delete items from an eligibility certificate after the exemption period had expired and after the benefit had been availed.

Analysis: The eligibility certificate was issued under an exemption notification made in exercise of powers under section 10 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976. The certificate operated for a fixed period, and the review notice and deletion order were issued long after that period had ended. The order sought to withdraw items from the certificate with retrospective effect from the date of issue, even though the notice did not allege fraud or disclose any clear basis for reopening the concluded exemption. A certificate of exemption, once acted upon and exhausted for its operative period, could not be reopened retrospectively in the absence of a lawful basis.

Conclusion: The review and retrospective deletion were invalid, and the challenge to the order succeeded.

Ratio Decidendi: An exemption eligibility certificate cannot be reviewed or retrospectively withdrawn after the exemption period has expired and the benefit has been enjoyed, unless a lawful ground permitting such reopening is clearly established.

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