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9. He further submits that section 13(1)(a) and Rule 21(q) do not give any power to the authorities to reverse the ITC and therefore, the orders passed by the authorities below are bad. He further submits that the circular dated 17.01.2014 does not authorize the authority for reversal of ITC, but the same has wrongly been done without following the due procedure of law.

10. In support of his submissions, he has relied upon the judgements of this Court as well as the Apex Court in M/s Guru Nanak Brick Fields Vs. CST [1987 UPTC 512], CST Vs. Babu Lal Parmanand, Jhansi [1981 UPTC 204], M/s PNC Construction Company Limited Vs. State of U.P. & Others [2002 UPTC 262], Authorized Officer (Law Reforms) Vs. M.M. Krishnamurtiy Chetty [(1998) 9 SCC 138], Nain Singh Vs. Kunwarjee & Others [(1970) 1 SCC 732], M/s Kumar Motors, Bareilly Vs. State of U.P. & Others [1994 UPTC 68], M/s Mercury Laboratories Pvt. Ltd. Vs. State of U.P. & Others [2000 UPTC 82], M/s Goodage Rubber Works Vs. State of U.P. & Others [2003 NTN (23) 553], Gorie Gauri Naidu (Minor) & Another Vs. Thandrothu Bodemmaand & Others [(1997) 2 SCC 552], Daryao & Others Vs. State of U.P. & Others [AIR 1961 SC 1457], Pandinjarekkara Agencies Limited Vs. State of Kerala & Others [(2008) 3 SCC 597] and CST Vs. Indra Industries [(2009) 9 SCC 66].