Section 17(13) in Uttar Pradesh Value Added Tax Act, 2008
(13)During the period of suspension of registration certificate under sub-section (12), the dealer shall be treated as unregistered dealer. However if the registering authority himself by an order in writing drops the proceeding of cancellation or the order of suspension passed by the registering authority is set aside by any competent court or authority under this Act, the dealer shall be treated as registered dealer during such period. (w.e.f.01.01.2008)
