ORDER 1. This appeal is outcome of the order passed by Ld. Dy. Commissioner (Appeals) (Appellate Authority), Jammu passed under section 72 of the J&K VAT Act for the accounting year 2007-08 dated 07-10-2011. The Ld. Appellate Authority has partly allowed the appeal preferred by the appellant against the order passed by the Assessing Authority to the extent that sufficient opportunity before levying penalty has not been provided to the appellant and partly admitted the appeal and partly upheld the order regarding input tax credit claim filed by the dealer which has been rejected by the Assessing Authority for the period when registration certificate of the appellant was under suspension. 2. Aggrieved by this order the appellant filed appeal against the impugned order before this Tribunal, that order passed by Appellate Authority is illegal. 3. I have gone through the file and record, also gone through the order passed by the Appellate Authority and Assessing Authority though counsel for the appellant in nowhere mentioned in the grounds of appeal that order impugned is bad in the eyes of law but has narrated the facts of the case in the grounds of appeal which is ill drafted. I have gone through the impugned order which is well reasoned and justified as the Ld. Dy. Commissioner (Appeals) has taken every ground into consideration while passing the impugned order has partly set aside the assessment order passed by the Assessing Authority to the extent of penalty but has upheld the order of refusal of Input Tax Claim in favour of the appellant by the Assessing Authority. I have gone through the relevant provision envisaged under the VAT Act. Section 27 clause (8) reads as: "Provided also that during the period the certificate of registration of a dealer remains suspended he shall not be entitled to any of the benefits that a dealer whose certificate of registration is in force, is entitled to". 4. The law is clear on the subject and the Ld. Assessing Authority has rightly appreciated the law and disallowed input tax claim during the suspension period of registration. 5. Viewed thus no merit in the appeal. Order passed by the Appellate Authority is upheld. The appeal of the appellant as such merits dismissal. Accordingly, the appeal of the appellant is dismissed. Record, summoned, if any, be returned forthwith. File be consigned to records after its due completion. Announced.