https://www.taxtmi.com/caselaws?id=158699 Refusal of a registration certificate was quashed because the authority relied on secret enquiries and adverse material collected behind the applicant's back without notice or hearing, thereby breaching natural justice. The order also failed to rest on any finding that the statutory conditions for registration under the Punjab General Sales Tax Act, 1948 were not satisfied, and instead proceeded on suspicion about a third-party transaction. The matter was required to be reconsidered after granting a fresh opportunity of hearing. en-us Tue, 24 Sep 1996 00:00:00 +0530 Tue, 05 Nov 2013 17:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158699 Refusal of a registration certificate was quashed because the authority relied on secret enquiries and adverse material collected behind the applicant's back without notice or hearing, thereby breaching natural justice. The order also failed to rest on any finding that the statutory conditions for registration under the Punjab General Sales Tax Act, 1948 were not satisfied, and instead proceeded on suspicion about a third-party transaction. The matter was required to be reconsidered after granting a fresh opportunity of hearing. Case-Laws VAT and Sales Tax Tue, 24 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158699