https://www.taxtmi.com/caselaws?id=150746 Where a registration certificate is liable to mandatory cancellation once the authority finds that the dealer's business has been discontinued, the decisive issue is the factual existence of continued business activity. The dealer had already been asked to produce records and prove that the business was still operating, and the materials showed repeated non-production of records and circumstances supporting discontinuance. On that basis, the authority could cancel the registration under section 7(6)(a) of the Bengal Finance (Sales Tax) Act, 1941. Natural justice did not require a second show-cause notice repeating the inevitable consequence of an adverse finding, because the earlier opportunity to meet the factual issue was sufficient. en-us Fri, 08 Feb 1974 00:00:00 +0530 Wed, 22 May 2013 12:08:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150746 Where a registration certificate is liable to mandatory cancellation once the authority finds that the dealer's business has been discontinued, the decisive issue is the factual existence of continued business activity. The dealer had already been asked to produce records and prove that the business was still operating, and the materials showed repeated non-production of records and circumstances supporting discontinuance. On that basis, the authority could cancel the registration under section 7(6)(a) of the Bengal Finance (Sales Tax) Act, 1941. Natural justice did not require a second show-cause notice repeating the inevitable consequence of an adverse finding, because the earlier opportunity to meet the factual issue was sufficient. Case-Laws VAT and Sales Tax Fri, 08 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150746