https://www.taxtmi.com/caselaws?id=159292 A registration certificate cannot be cancelled on mere suspicion, relationship with defaulting persons, or an unsupported inference that the registrant was only a name-lender. The Court noted that the enquiry under Section 22 was not properly conducted, the adverse conclusion lacked substantial material, and no fair opportunity was given to meet the material relied on. The cancellation and revisional orders were therefore unsustainable and were quashed, with the matter remitted for a fresh enquiry after hearing the petitioner. en-us Fri, 12 Dec 1997 00:00:00 +0530 Tue, 19 Nov 2013 18:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159292 A registration certificate cannot be cancelled on mere suspicion, relationship with defaulting persons, or an unsupported inference that the registrant was only a name-lender. The Court noted that the enquiry under Section 22 was not properly conducted, the adverse conclusion lacked substantial material, and no fair opportunity was given to meet the material relied on. The cancellation and revisional orders were therefore unsustainable and were quashed, with the matter remitted for a fresh enquiry after hearing the petitioner. Case-Laws VAT and Sales Tax Fri, 12 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159292