https://www.taxtmi.com/caselaws?id=155443 Persistent default in filing returns, non-payment of admitted tax, substantial arrears, and non-compliance with a security direction can amount to good and sufficient reasons for cancellation of registration under section 14(7) of the Kerala General Sales Tax Act. The power is intended to secure proper tax collection and may be invoked against a recalcitrant dealer. However, the prescribed authority must consider the dealer's objections and dispose of them by a reasoned order before cancelling registration. Because the objections based on illness, illiteracy, and an alleged instalment arrangement were not duly addressed, the cancellation order was vitiated and the matter was remitted for fresh decision. en-us Tue, 11 Aug 1987 00:00:00 +0530 Wed, 04 Sep 2013 14:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155443 Persistent default in filing returns, non-payment of admitted tax, substantial arrears, and non-compliance with a security direction can amount to good and sufficient reasons for cancellation of registration under section 14(7) of the Kerala General Sales Tax Act. The power is intended to secure proper tax collection and may be invoked against a recalcitrant dealer. However, the prescribed authority must consider the dealer's objections and dispose of them by a reasoned order before cancelling registration. Because the objections based on illness, illiteracy, and an alleged instalment arrangement were not duly addressed, the cancellation order was vitiated and the matter was remitted for fresh decision. Case-Laws VAT and Sales Tax Tue, 11 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155443