https://www.taxtmi.com/caselaws?id=129049 A notice proposing cancellation of a registration certificate was held unauthorised because the alleged false returns and failure to produce account books were not grounds contemplated by the governing sales tax statute for amendment or cancellation of registration. The power under the relevant provisions could not be used outside the statutory framework, and delegation did not cure the absence of authority. The existence of appeal or revision was not an absolute bar to writ jurisdiction where the impugned action was patently illegal on the face of the record. The notice was therefore unsustainable and writ relief was justified. en-us Fri, 18 Dec 1964 00:00:00 +0530 Tue, 16 Apr 2013 18:00:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129049 A notice proposing cancellation of a registration certificate was held unauthorised because the alleged false returns and failure to produce account books were not grounds contemplated by the governing sales tax statute for amendment or cancellation of registration. The power under the relevant provisions could not be used outside the statutory framework, and delegation did not cure the absence of authority. The existence of appeal or revision was not an absolute bar to writ jurisdiction where the impugned action was patently illegal on the face of the record. The notice was therefore unsustainable and writ relief was justified. Case-Laws VAT and Sales Tax Fri, 18 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129049