https://www.taxtmi.com/caselaws?id=160515 Cancellation of a registration certificate under the governing sales tax provision required compliance with the statutory procedure, including an effective hearing and a reasoned order. After the dealer filed a reply to the show-cause notice, the authority was obliged to fix the matter for hearing and decide it fairly, but the record did not disclose any proper cancellation order or reasons. The High Court treated this as a breach of natural justice and non-compliance with the mandatory procedure, and held the cancellation action invalid and without jurisdiction; the impugned communication was quashed and the matter remitted for fresh consideration after hearing the dealer. en-us Thu, 04 Jan 2001 00:00:00 +0530 Thu, 19 Dec 2013 15:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160515 Cancellation of a registration certificate under the governing sales tax provision required compliance with the statutory procedure, including an effective hearing and a reasoned order. After the dealer filed a reply to the show-cause notice, the authority was obliged to fix the matter for hearing and decide it fairly, but the record did not disclose any proper cancellation order or reasons. The High Court treated this as a breach of natural justice and non-compliance with the mandatory procedure, and held the cancellation action invalid and without jurisdiction; the impugned communication was quashed and the matter remitted for fresh consideration after hearing the dealer. Case-Laws VAT and Sales Tax Thu, 04 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160515