https://www.taxtmi.com/caselaws?id=157929 A challenge under article 226 concerned rejection of a review/modification request and denial of relief under section 4-A, where entitlement to exemption at a higher rate and the effect of cancellation of registration turned on factual and regulatory issues. The HC declined to undertake an independent factual enquiry, noting that the competent authority should assess the claim in light of the relevant statutory provisions, rules, Government orders, and the alleged legal impediment arising from cancellation of registration. The authority was also required to give the petitioners a reasonable opportunity of hearing. The impugned order was quashed and the matter remanded for fresh adjudication. en-us Tue, 21 Feb 1995 00:00:00 +0530 Mon, 14 Oct 2013 10:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157929 A challenge under article 226 concerned rejection of a review/modification request and denial of relief under section 4-A, where entitlement to exemption at a higher rate and the effect of cancellation of registration turned on factual and regulatory issues. The HC declined to undertake an independent factual enquiry, noting that the competent authority should assess the claim in light of the relevant statutory provisions, rules, Government orders, and the alleged legal impediment arising from cancellation of registration. The authority was also required to give the petitioners a reasonable opportunity of hearing. The impugned order was quashed and the matter remanded for fresh adjudication. Case-Laws VAT and Sales Tax Tue, 21 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157929