https://www.taxtmi.com/caselaws?id=158198 Refusal or retrospective cancellation of an eligibility certificate for sales tax incentive under the industrial incentive scheme must comply with fairness, disclosure of reasons, and an opportunity of hearing. A non-speaking communication that merely refers to a committee decision, without recording reasons, cannot sustain withdrawal of valuable tax concessions. The HC held that the impugned cancellation and rejection were unsustainable because natural justice was not followed, quashed the order, and remitted the matter for a fresh, reasoned decision after hearing the affected unit, with interim protection continued meanwhile. en-us Mon, 04 Jul 1994 00:00:00 +0530 Fri, 18 Oct 2013 11:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158198 Refusal or retrospective cancellation of an eligibility certificate for sales tax incentive under the industrial incentive scheme must comply with fairness, disclosure of reasons, and an opportunity of hearing. A non-speaking communication that merely refers to a committee decision, without recording reasons, cannot sustain withdrawal of valuable tax concessions. The HC held that the impugned cancellation and rejection were unsustainable because natural justice was not followed, quashed the order, and remitted the matter for a fresh, reasoned decision after hearing the affected unit, with interim protection continued meanwhile. Case-Laws VAT and Sales Tax Mon, 04 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158198