https://www.taxtmi.com/caselaws?id=155179 A writ petition seeking to quash a show cause notice proposing cancellation of an eligibility certificate ab initio was not maintainable at the threshold, because the notice only required the petitioner to answer before the statutory authority. The effect of the certificate on pending assessments and the petitioner's entitlement under rule 3(66) of the Bengal Sales Tax Rules, 1941 called for factual and legal examination by the Assistant Commissioner. The governing principle recognised that the power to grant a certificate includes the power to cancel it, and that fraud or misrepresentation can vitiate the benefit claimed under such certificate. The petition was dismissed. en-us Tue, 08 Jul 1986 00:00:00 +0530 Mon, 02 Sep 2013 11:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155179 A writ petition seeking to quash a show cause notice proposing cancellation of an eligibility certificate ab initio was not maintainable at the threshold, because the notice only required the petitioner to answer before the statutory authority. The effect of the certificate on pending assessments and the petitioner's entitlement under rule 3(66) of the Bengal Sales Tax Rules, 1941 called for factual and legal examination by the Assistant Commissioner. The governing principle recognised that the power to grant a certificate includes the power to cancel it, and that fraud or misrepresentation can vitiate the benefit claimed under such certificate. The petition was dismissed. Case-Laws VAT and Sales Tax Tue, 08 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155179