https://www.taxtmi.com/caselaws?id=222103 Cancellation of VAT registration cannot be sustained merely on the basis of an assessment order that has not attained finality and pending survey-related proceedings. The assessment was under appeal before the Tribunal, so the alleged suppression of turnover was still open to factual and legal scrutiny. The survey proceedings were also unresolved, and no finding had been recorded that the seized loose papers proved suppressed turnover. On these facts, the grounds relied upon were insufficient to justify cancellation of registration, and the cancellation was set aside. en-us Tue, 22 Jan 2013 00:00:00 +0530 Fri, 01 Aug 2014 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222103 Cancellation of VAT registration cannot be sustained merely on the basis of an assessment order that has not attained finality and pending survey-related proceedings. The assessment was under appeal before the Tribunal, so the alleged suppression of turnover was still open to factual and legal scrutiny. The survey proceedings were also unresolved, and no finding had been recorded that the seized loose papers proved suppressed turnover. On these facts, the grounds relied upon were insufficient to justify cancellation of registration, and the cancellation was set aside. Case-Laws VAT and Sales Tax Tue, 22 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222103