https://www.taxtmi.com/caselaws?id=149883 A quasi-judicial order cancelling tax registration was held invalid where the material gathered by the inspectorate was not disclosed to the dealer and no effective opportunity to rebut it was given; the defect was not cured by appeal or revision. The operative cancellation order also dealt only with the Punjab registration certificate and did not expressly cancel the Central Sales Tax registration, so that certificate could not be treated as cancelled by a later communication. The cancellation was therefore set aside, while the authority was left free to proceed afresh in accordance with law. en-us Mon, 07 Dec 1970 00:00:00 +0530 Sat, 04 May 2013 17:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149883 A quasi-judicial order cancelling tax registration was held invalid where the material gathered by the inspectorate was not disclosed to the dealer and no effective opportunity to rebut it was given; the defect was not cured by appeal or revision. The operative cancellation order also dealt only with the Punjab registration certificate and did not expressly cancel the Central Sales Tax registration, so that certificate could not be treated as cancelled by a later communication. The cancellation was therefore set aside, while the authority was left free to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Mon, 07 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149883