https://www.taxtmi.com/caselaws?id=375389 Even where Section 4A(3) of the U.P. Trade Tax Act, 1948 prescribes no express limitation period, cancellation of an eligibility certificate affecting exemption benefits must be initiated within a reasonable time, especially where alleged breach depends on disputed facts. The Court treated the date when the revenue discovered the alleged breach as the relevant starting point and used the limitation structure in Section 21(2) as a guide to reasonableness. A delay of about 13 years from the survey and about 9 years after expiry of the exemption period was held unexplained and excessive, so the cancellation proceedings were time-barred and unsustainable. en-us Wed, 23 Jan 2019 00:00:00 +0530 Tue, 19 Feb 2019 07:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375389 Even where Section 4A(3) of the U.P. Trade Tax Act, 1948 prescribes no express limitation period, cancellation of an eligibility certificate affecting exemption benefits must be initiated within a reasonable time, especially where alleged breach depends on disputed facts. The Court treated the date when the revenue discovered the alleged breach as the relevant starting point and used the limitation structure in Section 21(2) as a guide to reasonableness. A delay of about 13 years from the survey and about 9 years after expiry of the exemption period was held unexplained and excessive, so the cancellation proceedings were time-barred and unsustainable. Case-Laws VAT and Sales Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375389