https://www.taxtmi.com/caselaws?id=153571 Cancellation of a recognition certificate under the sales tax law requires a notice setting out the specific alleged contravention and a real opportunity to meet it. A general or vague show-cause notice that does not disclose the precise irregularity in the books of account is insufficient, because the dealer cannot furnish an effective explanation. Where accounts are seized, the department must still proceed through proper adjudication on the relevant materials after giving the dealer an opportunity to contest the proposed action. On that reasoning, the cancellation was quashed and the writ petition was allowed with costs. en-us Wed, 02 Dec 1981 00:00:00 +0530 Wed, 24 Jul 2013 18:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153571 Cancellation of a recognition certificate under the sales tax law requires a notice setting out the specific alleged contravention and a real opportunity to meet it. A general or vague show-cause notice that does not disclose the precise irregularity in the books of account is insufficient, because the dealer cannot furnish an effective explanation. Where accounts are seized, the department must still proceed through proper adjudication on the relevant materials after giving the dealer an opportunity to contest the proposed action. On that reasoning, the cancellation was quashed and the writ petition was allowed with costs. Case-Laws VAT and Sales Tax Wed, 02 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153571