ASHWANI KUMAR MISHRA,J. - (1.) Registration as dealer of assessee has been cancelled by the authorities invoking jurisdiction under Section 17 (11) (ix) of the U.P. Value Added Tax Act, for the reason that the assessee had wrongly claimed benefit of I.T.C., showing purchase of goods from M/s. Shree Krishna Builders and Developers, Chandpur, Bijnor, whereas no such sale was made by the concerned developer. The benefit of I.T.C. was reversed and thereafter notice was issued for cancellation of registration certificate. After affording an opportunity of hearing, registration certificate has been cancelled and affirmed by the Tribunal. Thus aggrieved, the dealer is before this Court.
(2.) Learned counsel for the applicant submits that a wrongful claim of I.T.C would not constitute sufficient ground for cancellation of registration as dealer and at best the benefit of I.T.C. could be reversed, as has already been done herein.
(3.) Learned Standing Counsel, on the other hand, submits that jurisdiction under Section (17) (11) (ix) has rightly been invoked and no interference is warranted.;