https://www.taxtmi.com/caselaws?id=341907 Wrongful claim of input tax credit, by itself, is not a sufficient basis for cancellation of a dealer's registration under the U.P. Value Added Tax Act. The Act treats inadmissible input tax credit through its own mechanism of reversal and consequential interest, while cancellation is confined to specified statutory grounds; the phrase "any other sufficient cause" must be read ejusdem generis with those grounds. A mere incorrect credit claim therefore attracts reversal, not cancellation of registration. en-us Thu, 13 Apr 2017 00:00:00 +0530 Thu, 20 Apr 2017 12:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341907 Wrongful claim of input tax credit, by itself, is not a sufficient basis for cancellation of a dealer's registration under the U.P. Value Added Tax Act. The Act treats inadmissible input tax credit through its own mechanism of reversal and consequential interest, while cancellation is confined to specified statutory grounds; the phrase "any other sufficient cause" must be read ejusdem generis with those grounds. A mere incorrect credit claim therefore attracts reversal, not cancellation of registration. Case-Laws VAT and Sales Tax Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341907