https://www.taxtmi.com/caselaws?id=326157 Section 4A(3) of the U.P. Trade Tax Act permits cancellation of an eligibility certificate only where the Commissioner forms an opinion that the exemption facility obtained on its basis has been misused. A show cause notice that merely asserts the certificate was wrongly granted, without alleging misuse, does not satisfy that statutory basis. Where the relevant fact was already known at the time of grant and no misrepresentation was shown, the cancellation power could not be exercised. The cancellation of the eligibility certificate was therefore not sustainable, and the challenge to the High Court's view failed. en-us Fri, 01 Apr 2016 00:00:00 +0530 Fri, 08 Apr 2016 12:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326157 Section 4A(3) of the U.P. Trade Tax Act permits cancellation of an eligibility certificate only where the Commissioner forms an opinion that the exemption facility obtained on its basis has been misused. A show cause notice that merely asserts the certificate was wrongly granted, without alleging misuse, does not satisfy that statutory basis. Where the relevant fact was already known at the time of grant and no misrepresentation was shown, the cancellation power could not be exercised. The cancellation of the eligibility certificate was therefore not sustainable, and the challenge to the High Court's view failed. Case-Laws VAT and Sales Tax Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326157