https://www.taxtmi.com/caselaws?id=264544 A writ appeal challenging cancellation of an eligibility certificate was held not maintainable because the State Industries Department, which issued and cancelled the certificate, was the proper aggrieved authority and no valid impleadment or authorisation cured the defect. On merits, cancellation was unsustainable where the certificate had been granted on a bona fide and possible view under the exemption scheme; later withdrawal based on absence of manufacturing activity and plant or machinery at site was treated as a mere change of opinion on a debatable eligibility question, not a proved breach or false disclosure. The quashing of the cancellation orders was upheld. en-us Mon, 27 Oct 2014 00:00:00 +0530 Sat, 26 Sep 2015 00:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264544 A writ appeal challenging cancellation of an eligibility certificate was held not maintainable because the State Industries Department, which issued and cancelled the certificate, was the proper aggrieved authority and no valid impleadment or authorisation cured the defect. On merits, cancellation was unsustainable where the certificate had been granted on a bona fide and possible view under the exemption scheme; later withdrawal based on absence of manufacturing activity and plant or machinery at site was treated as a mere change of opinion on a debatable eligibility question, not a proved breach or false disclosure. The quashing of the cancellation orders was upheld. Case-Laws VAT and Sales Tax Mon, 27 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264544