https://www.taxtmi.com/caselaws?id=148695 Cancellation of an exemption certificate under rule 25 requires objective satisfaction and, even without express wording, an opportunity of hearing is implicit before an existing statutory benefit is withdrawn. A cancellation made without notice is therefore invalid. An assessment under section 21 founded on that unlawful cancellation cannot stand, and the existence of an alternative appellate remedy does not bar writ relief where no appeal lies against the cancellation order itself and the assessment rests on an error of law apparent on the record. The consequential assessment was quashed. en-us Thu, 22 May 1969 00:00:00 +0530 Thu, 02 May 2013 12:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148695 Cancellation of an exemption certificate under rule 25 requires objective satisfaction and, even without express wording, an opportunity of hearing is implicit before an existing statutory benefit is withdrawn. A cancellation made without notice is therefore invalid. An assessment under section 21 founded on that unlawful cancellation cannot stand, and the existence of an alternative appellate remedy does not bar writ relief where no appeal lies against the cancellation order itself and the assessment rests on an error of law apparent on the record. The consequential assessment was quashed. Case-Laws VAT and Sales Tax Thu, 22 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148695