https://www.taxtmi.com/caselaws?id=66811 A Commissioner cannot cancel an existing registration under section 12A unless an express statutory power exists, because cancellation is a substantive power and not merely incidental to the power of grant. The later insertion of section 12AA(3) conferred cancellation power only from 1-10-2004 and, absent clear language, did not operate retrospectively to validate an earlier cancellation. Section 21 of the General Clauses Act, 1897 did not authorise withdrawal of a quasi-judicial registration order in the absence of express authority. The cancellation was therefore without jurisdiction and unsustainable. en-us Mon, 28 Nov 2005 00:00:00 +0530 Thu, 04 Apr 2024 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66811 A Commissioner cannot cancel an existing registration under section 12A unless an express statutory power exists, because cancellation is a substantive power and not merely incidental to the power of grant. The later insertion of section 12AA(3) conferred cancellation power only from 1-10-2004 and, absent clear language, did not operate retrospectively to validate an earlier cancellation. Section 21 of the General Clauses Act, 1897 did not authorise withdrawal of a quasi-judicial registration order in the absence of express authority. The cancellation was therefore without jurisdiction and unsustainable. Case-Laws Income Tax Mon, 28 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66811