https://www.taxtmi.com/caselaws?id=166528 Cancellation of registration under section 17(11) of the U.P. Value Added Tax Act is sustainable only on grounds expressly covered by the provision or for other sufficient cause. The recorded reasons here did not meet that standard: temporary non-transacting of business was not shown to cause revenue loss or otherwise amount to sufficient cause, the alleged bogus purchases were not established on the record, and no finding linked the dealer to supplier-driven tax evasion. A bare apprehension that the TIN might be misused, without material or a specific instance of misuse, was insufficient. The cancellation orders were therefore based on extraneous grounds and were not sustainable. en-us Thu, 19 May 2011 00:00:00 +0530 Wed, 08 Oct 2014 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166528 Cancellation of registration under section 17(11) of the U.P. Value Added Tax Act is sustainable only on grounds expressly covered by the provision or for other sufficient cause. The recorded reasons here did not meet that standard: temporary non-transacting of business was not shown to cause revenue loss or otherwise amount to sufficient cause, the alleged bogus purchases were not established on the record, and no finding linked the dealer to supplier-driven tax evasion. A bare apprehension that the TIN might be misused, without material or a specific instance of misuse, was insufficient. The cancellation orders were therefore based on extraneous grounds and were not sustainable. Case-Laws VAT and Sales Tax Thu, 19 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166528