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      <link>https://www.taxtmi.com/caselaws?id=158040</link>
      <description>A statutory registration application under the sales tax enactments must be considered with procedural fairness, and rejection for non-compliance with a demand for further information is unlawful where a reasonable opportunity is not given. The court held that requiring compliance within an extremely short time, followed by rejection of the application, breached natural justice. The revisional order did not cure that defect. On judicial review, the decision-making process was open to scrutiny, and the impugned orders were quashed to that extent with the matter remitted for fresh consideration in accordance with law.</description>
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