2016 (5) TMI 665

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....his petition seeks the quashing of the order dated 11 March 2016 passed by the Assistant Commissioner of Commercial Tax, Sector-3, Bareilly by which the registration of the petitioner has been suspended under the provisions of section 17(12) of the Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as the 'Act'). The petitioner has also sought the quashing of the seizure orde....

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....s for cancellation of the registration certificate were initiated after the passing of the suspension order and not prior to that. We have considered the submissions advanced by learned counsel for the parties. Section 17 of the Act deals with the registration of dealers. Sub-section (11) of section 17 deals with the cancellation of the registration certificate. Sub-section (12) of section 17, w....

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.... 11 March 2016, cancellation proceedings were not pending against the petitioner. This is in the teeth of the provisions of section 17(12) of the Act. The suspension order dated 11 March 2016, therefore, cannot be sustained. So far as the seizure order is concerned, the petitioner has a statutory alternative remedy of filing a representation under section 48(7) and thereafter an appeal under sect....