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Issues: Whether an eligibility certificate granted under rule 28-A of the Haryana General Sales Tax Rules, 1975 could be withdrawn on the ground that the dealer had not filed the change of land use certificate along with form ST-70.
Analysis: The dispute concerned withdrawal of an already granted eligibility certificate, not rejection of an application at the threshold. Non-submission of the change of land use certificate may justify refusal of eligibility at the stage of grant, but it does not fall within the grounds for withdrawal of a certificate once granted under sub-rule (8) of rule 28-A. The alleged violations under the Punjab Scheduled Roads and Controlled Areas Restriction of Unregulated Development Act, 1973 were treated as irrelevant to the issue before the Court.
Conclusion: The eligibility certificate could not be withdrawn on the ground of non-filing of the change of land use certificate, and the challenge to the withdrawal failed.
Ratio Decidendi: A certificate already granted under rule 28-A cannot be withdrawn on a ground that is relevant only to grant at the threshold and is not one of the statutorily permitted grounds for withdrawal.
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