https://www.taxtmi.com/caselaws?id=160534 Cancellation of registration under section 8-A(1-B) could not be sustained where it was made without notice or a reasonable opportunity of hearing, because the order entailed civil consequences and had to comply with natural justice. The dealer was therefore entitled to be heard before any cancellation was finalised. Since the Trade Tax Officer proceeded without notice, the cancellation order should have been set aside and the issue of cancellation decided afresh after hearing the dealer. The first appellate authority's remand was justified, but the order required modification to reflect that the cancellation itself could not stand. en-us Sun, 09 Apr 2000 00:00:00 +0530 Thu, 19 Dec 2013 17:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160534 Cancellation of registration under section 8-A(1-B) could not be sustained where it was made without notice or a reasonable opportunity of hearing, because the order entailed civil consequences and had to comply with natural justice. The dealer was therefore entitled to be heard before any cancellation was finalised. Since the Trade Tax Officer proceeded without notice, the cancellation order should have been set aside and the issue of cancellation decided afresh after hearing the dealer. The first appellate authority's remand was justified, but the order required modification to reflect that the cancellation itself could not stand. Case-Laws VAT and Sales Tax Sun, 09 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160534