https://www.taxtmi.com/caselaws?id=127489 Cancellation of a registration certificate under section 7(4) could not be made without affording the dealer a fair opportunity of hearing, because the order directly prejudiced business rights and livelihood and natural justice applied despite the absence of an express notice provision. The existence of a hearing requirement elsewhere in the Act did not justify excluding it in this context. The appellate authority also erred in dismissing the appeals on the technical ground that the cancellation order was not before it, since it could have called for the departmental record or allowed time to produce the material. The cancellation and appellate dismissal were therefore quashed, with liberty to proceed afresh after hearing the petitioners. en-us Tue, 22 May 1956 00:00:00 +0530 Mon, 11 Mar 2013 12:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127489 Cancellation of a registration certificate under section 7(4) could not be made without affording the dealer a fair opportunity of hearing, because the order directly prejudiced business rights and livelihood and natural justice applied despite the absence of an express notice provision. The existence of a hearing requirement elsewhere in the Act did not justify excluding it in this context. The appellate authority also erred in dismissing the appeals on the technical ground that the cancellation order was not before it, since it could have called for the departmental record or allowed time to produce the material. The cancellation and appellate dismissal were therefore quashed, with liberty to proceed afresh after hearing the petitioners. Case-Laws VAT and Sales Tax Tue, 22 May 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127489