https://www.taxtmi.com/caselaws?id=188994 The Court held that the Commissioner lacked authority to cancel the eligibility certificate and should have filed an appeal instead. It ruled that Section 4-A (3) powers could not be used on debatable issues. The cancellation order was deemed untimely, being issued after the exemption period. Despite a procedural oversight on reconstitution, a circular exempted the revisionist from reapplying. Consequently, the Court allowed the revision, setting aside the Commissioner's and Tribunal's orders, granting the revisionist the benefit of the eligibility certificate. en-us Wed, 21 Nov 2001 00:00:00 +0530 Thu, 22 Dec 2016 18:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188994 The Court held that the Commissioner lacked authority to cancel the eligibility certificate and should have filed an appeal instead. It ruled that Section 4-A (3) powers could not be used on debatable issues. The cancellation order was deemed untimely, being issued after the exemption period. Despite a procedural oversight on reconstitution, a circular exempted the revisionist from reapplying. Consequently, the Court allowed the revision, setting aside the Commissioner's and Tribunal's orders, granting the revisionist the benefit of the eligibility certificate. Case-Laws VAT and Sales Tax Wed, 21 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188994