https://www.taxtmi.com/caselaws?id=159329 Cancellation of a Central Sales Tax registration certificate is invalid where the dealer is not given prior notice and an opportunity of hearing, because section 7(4)(b) of the Central Sales Tax Act, 1956 and rule 9(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 make those safeguards mandatory. The Central scheme also does not permit automatic cancellation of CST registration merely because the State sales tax registration has been cancelled. The cancellation orders were therefore contrary to the statutory procedure and could not stand. en-us Fri, 01 Aug 1997 00:00:00 +0530 Wed, 20 Nov 2013 17:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159329 Cancellation of a Central Sales Tax registration certificate is invalid where the dealer is not given prior notice and an opportunity of hearing, because section 7(4)(b) of the Central Sales Tax Act, 1956 and rule 9(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 make those safeguards mandatory. The Central scheme also does not permit automatic cancellation of CST registration merely because the State sales tax registration has been cancelled. The cancellation orders were therefore contrary to the statutory procedure and could not stand. Case-Laws VAT and Sales Tax Fri, 01 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159329