https://www.taxtmi.com/caselaws?id=160186 A subsisting eligibility certificate issued under section 4-A of the U.P. Sales Tax Act, 1948 binds the taxing authorities, and the Sales Tax Officer cannot ignore it or conduct a fresh enquiry into the facts on which it was granted. Any cancellation can be made only by the authority empowered under the statute and in the prescribed manner; until then, assessment and demand based on disregarding the certificate are without jurisdiction. The existence of an alternative remedy under section 9 does not bar writ jurisdiction where the impugned action is wholly without jurisdiction. The notice and consequential assessment orders were therefore quashed. en-us Fri, 04 Feb 2000 00:00:00 +0530 Wed, 11 Dec 2013 13:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160186 A subsisting eligibility certificate issued under section 4-A of the U.P. Sales Tax Act, 1948 binds the taxing authorities, and the Sales Tax Officer cannot ignore it or conduct a fresh enquiry into the facts on which it was granted. Any cancellation can be made only by the authority empowered under the statute and in the prescribed manner; until then, assessment and demand based on disregarding the certificate are without jurisdiction. The existence of an alternative remedy under section 9 does not bar writ jurisdiction where the impugned action is wholly without jurisdiction. The notice and consequential assessment orders were therefore quashed. Case-Laws VAT and Sales Tax Fri, 04 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160186