2026 (8) TMI 784

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... C.S.C. ORDER 1. Heard Shri Anil Prakash Mathur, learned counsel for the petitioner and Shri Arvind Kumar Mishra, learned Standing Counsel for the State. 2. Challenge has been raised to the order dated 17.07.2026 whereby the petitioner's registration has been cancelled by the Assistant Commissioner, State Tax, Sector-7, Moradabad. 3. Submissions have been advanced that the above ac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r has been passed and there does not exist any firm demand of tax, yet the business of the petitioner has been seriously prejudiced inasmuch as upon cancellation of registration, all business operations have been shut down. Therefore, interference is warranted in exercise of writ jurisdiction, by this Court. 5. On the other hand, learned Standing Counsel would submit, fact issues are involved. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ST Rules, 2017. There is no challenge to the validity of those provisions of the Act and the Rules. 7. Therefore, there is no occasion for us to examine if registration has been cancelled for reason of wrong availment of ITC. 8. To the extent, the allegation of wrong availment of ITC exists and further inasmuch as the issue is factual, we leave it to the statutory authority to deal with the ....