Cancellation of petitioner's registration - The entire purpose...

Cancellation of petitioner's registration - The entire purpose of issuance of show-cause notice frustrated because the Superintendent of Taxes merely forwarded a printed blank format of a show-cause notice to the petitioner asking the petitioner to meet with non-existent and non-disclosed grounds. - If such a show-cause notice does not specify the grounds on the basis of which the Superintendent desired to proceed further, the same would fail the test of minimum requirement of principles of natural justice and the statutory requirement for issuance of show-cause notice. - The Superintendent has passed a rather long order, going into range of legal issues not related to the case on hand. - order of cancellation of the petitioner’s registration is set aside - HC

---