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    <title>1997 (1) TMI 485 - KERALA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=158653</link>
    <description>An adjudication order cancelling registration does not become effective merely on being signed and kept in the office; it operates only when duly communicated or served on the affected party. Where the assessee&#039;s objection was received before communication of the cancellation order, the authority was required to consider that objection before passing a valid order. Failure to advert to the objection vitiated the cancellation. The cancellation order was therefore quashed, and fresh orders were directed after considering the objections and giving the assessee an opportunity of hearing.</description>
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    <pubDate>Fri, 10 Jan 1997 00:00:00 +0530</pubDate>
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      <title>1997 (1) TMI 485 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=158653</link>
      <description>An adjudication order cancelling registration does not become effective merely on being signed and kept in the office; it operates only when duly communicated or served on the affected party. Where the assessee&#039;s objection was received before communication of the cancellation order, the authority was required to consider that objection before passing a valid order. Failure to advert to the objection vitiated the cancellation. The cancellation order was therefore quashed, and fresh orders were directed after considering the objections and giving the assessee an opportunity of hearing.</description>
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      <pubDate>Fri, 10 Jan 1997 00:00:00 +0530</pubDate>
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