https://www.taxtmi.com/caselaws?id=157265 Cancellation of CST registration is invalid unless due notice is served in the manner prescribed by the applicable service rules. Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959 applies to proceedings under the Central Sales Tax Act, 1956 and requires service on the dealer, or service at the known residential address before resorting to affixture if the dealer cannot be served at the business premises. Where this sequence is not followed, the dealer does not receive the notice required before adverse action, and the cancellation is liable to be quashed. en-us Mon, 20 Jul 1992 00:00:00 +0530 Thu, 03 Oct 2013 15:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157265 Cancellation of CST registration is invalid unless due notice is served in the manner prescribed by the applicable service rules. Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959 applies to proceedings under the Central Sales Tax Act, 1956 and requires service on the dealer, or service at the known residential address before resorting to affixture if the dealer cannot be served at the business premises. Where this sequence is not followed, the dealer does not receive the notice required before adverse action, and the cancellation is liable to be quashed. Case-Laws VAT and Sales Tax Mon, 20 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157265