Allahabad High Court
M/S Shree Ram Steel vs State Of U.P. & Others on 27 July, 2010
Bench: Rajes Kumar, Bharati Sapru
Court No. - 37 Case :- WRIT TAX No. - 1237 of 2008 Petitioner :- M/S Shree Ram Steel Respondent :- State Of U.P. & Others Petitioner Counsel :- Aloke Kumar Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
Hon'ble Bharati Sapru,J.
The petitioner has challenged the order dated 17.5.2008 under Rule 33 read with Section 75 of the U.P. Value Added Tax Act (hereinafter referred to as the "VAT Act") passed by the Assistant Commissioner (Incharge) Commercial Tax (Registration Cell), Agra by which the registration of the petitioner has been suspended. This Court vide order dated 2.6.2008 stayed the operation of the said order.
Learned counsel for the petitioner submitted that by the impugned order, the registration has been suspended merely on suspicion on the basis of the allegations made for the assessment years 2005-06 and 2006-07 relating to under valuation and stock transfer. He submitted that the assessment for the assessment years 2005-06 and 2006-07 have been completed and appeals against the assessment orders are pending before the Appellate Authority. He further submitted that till date no notice has been issued for the cancellation of the registration though two years have already been passed.
Learned Standing Counsel is not able to dispute the submission made by the learned counsel for the petitioner.
On the facts and circumstances, we are of the view that since the allegations made in the impugned order relate to the assessment years 2005-06 and 2006-07 and the assessment orders have been passed for those years inasmuch as two years have been passed after passing the suspension order and no action has been taken for the cancellation of the registration of the petitioner, we are of the view that there is no justification to continue the suspension order. However, it is open to the respondent to initiate any proceeding under the VAT Act afresh in accordance to law.
With the aforesaid observations, the writ petition stands disposed of.
Order Date :- 27.7.2010 OP