https://www.taxtmi.com/caselaws?id=160544 A statutory eligibility certificate under Rule 28A could be withdrawn only on grounds expressly listed in sub-rule (8), and the authorities could not add non-production of change of land use permission as a new basis for withdrawal. The taxing rule had to be construed strictly, so withdrawal on an unenumerated ground was invalid. The record also showed that the affected unit was not given a reasonable opportunity of hearing before the certificate was withdrawn, rendering the action void for breach of natural justice. The impugned withdrawal was quashed, though fresh action was left open only on grounds expressly available under the rule. en-us Wed, 09 Feb 2000 00:00:00 +0530 Thu, 19 Dec 2013 18:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160544 A statutory eligibility certificate under Rule 28A could be withdrawn only on grounds expressly listed in sub-rule (8), and the authorities could not add non-production of change of land use permission as a new basis for withdrawal. The taxing rule had to be construed strictly, so withdrawal on an unenumerated ground was invalid. The record also showed that the affected unit was not given a reasonable opportunity of hearing before the certificate was withdrawn, rendering the action void for breach of natural justice. The impugned withdrawal was quashed, though fresh action was left open only on grounds expressly available under the rule. Case-Laws VAT and Sales Tax Wed, 09 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160544