https://www.taxtmi.com/caselaws?id=159462 A registration refusal cannot stand where the authority declines the application without conducting an adequate inquiry into the claimant's ownership of the business. On the materials produced, including government certificates, factory registration records, tax notices and transfer documents, the authority was required to examine the prima facie acceptance of ownership before rejecting registration. Where such inquiry is incomplete, the adverse refusal and revisional orders are liable to be set aside and the matter remitted for fresh consideration. The claimant must also be given a hearing before any final adverse decision is taken on the basis of the materials collected. en-us Mon, 08 Jan 1990 00:00:00 +0530 Mon, 25 Nov 2013 18:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159462 A registration refusal cannot stand where the authority declines the application without conducting an adequate inquiry into the claimant's ownership of the business. On the materials produced, including government certificates, factory registration records, tax notices and transfer documents, the authority was required to examine the prima facie acceptance of ownership before rejecting registration. Where such inquiry is incomplete, the adverse refusal and revisional orders are liable to be set aside and the matter remitted for fresh consideration. The claimant must also be given a hearing before any final adverse decision is taken on the basis of the materials collected. Case-Laws VAT and Sales Tax Mon, 08 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159462