https://www.taxtmi.com/caselaws?id=128690 Delegated authority under the Punjab General Sales Tax Act could cancel a State registration certificate, but only on grounds contemplated by the Act; cancellation on extraneous grounds was illegal. The Central registration certificate could be cancelled for a sufficient reason, yet the order failed because the dealer was not given a proper opportunity of hearing before cancellation. The High Court therefore quashed both cancellation orders and left the authorities free to proceed afresh in accordance with law after giving due notice and hearing. en-us Tue, 09 Apr 1963 00:00:00 +0530 Wed, 10 Apr 2013 11:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128690 Delegated authority under the Punjab General Sales Tax Act could cancel a State registration certificate, but only on grounds contemplated by the Act; cancellation on extraneous grounds was illegal. The Central registration certificate could be cancelled for a sufficient reason, yet the order failed because the dealer was not given a proper opportunity of hearing before cancellation. The High Court therefore quashed both cancellation orders and left the authorities free to proceed afresh in accordance with law after giving due notice and hearing. Case-Laws VAT and Sales Tax Tue, 09 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128690