Natural justice required before cancellation of registration and adverse dealer listing, while FIR relief was declined.

Administrative cancellation of registration under the Maharashtra Value Added Tax Act and the Central Sales Tax Act could not be acted on immediately where the record did not show the reasons, notice, or prior hearing; the registration was temporarily restored and any cancellation was required to proceed only after show cause notice, reply, and hearing in accordance with law. The petitioner was also allowed to seek deletion from the list of non-genuine dealers by representation, to be considered expeditiously after observing natural justice. No writ relief was granted in respect of the FIR, leaving the petitioner to pursue the appropriate remedy.

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Issues: Whether the cancellation of the petitioner's registration under the Maharashtra Value Added Tax Act, 2002 and the Central Sales Tax Act, 1956 could be immediately interfered with, whether the petitioner's name could be deleted from the list of non-genuine dealers, and whether relief could be granted against the FIR.

Issue: Whether the cancellation of the petitioner's registration under the Maharashtra Value Added Tax Act, 2002 and the Central Sales Tax Act, 1956 could be immediately interfered with.

Analysis: The record regarding the reasons for cancellation, and whether any notice or hearing preceded it, was not available. In these circumstances, the respondents stated that the registration would be restored for the time being and that cancellation proceedings would be initiated in accordance with law. The petitioner was to be given a show cause notice, an opportunity to reply, and a hearing before a decision was taken.

Conclusion: The petitioner's registration was restored temporarily, and any cancellation could proceed only after notice and hearing in accordance with law.

Issue: Whether the petitioner's name could be deleted from the list of non-genuine dealers.

Analysis: The petitioner was permitted to make a representation for deletion of its name from the website list. The representation was to be considered expeditiously, after following the principles of natural justice.

Conclusion: The petitioner was granted liberty to seek deletion of its name by representation, to be decided in accordance with law.

Issue: Whether relief could be granted against the FIR.

Analysis: No relief was granted in the writ petition in respect of the FIR, and the petitioner was left to pursue the appropriate remedy.

Conclusion: Relief against the FIR was declined.

Final Conclusion: The writ petition resulted in temporary restoration of the petitioner's registration and a direction to consider deletion from the dealer list through due process, while no writ relief was granted against the FIR.

Ratio Decidendi: Administrative cancellation of registration and adverse listing must be preceded by notice, an opportunity of hearing, and decision in accordance with law.

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