https://www.taxtmi.com/caselaws?id=160541 Withdrawal of an eligibility certificate that conferred a sales tax exemption was invalid where the petitioner was not given notice or an opportunity of hearing. The Court applied the rule of audi alteram partem because cancellation of the certificate directly exposed the petitioner to tax liability and affected a valuable right already accrued under the certificate. As no prior hearing was afforded, the withdrawal order was vitiated by breach of natural justice, and the confirming order and consequential assessment action could not stand. en-us Thu, 27 Jul 2000 00:00:00 +0530 Thu, 19 Dec 2013 18:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160541 Withdrawal of an eligibility certificate that conferred a sales tax exemption was invalid where the petitioner was not given notice or an opportunity of hearing. The Court applied the rule of audi alteram partem because cancellation of the certificate directly exposed the petitioner to tax liability and affected a valuable right already accrued under the certificate. As no prior hearing was afforded, the withdrawal order was vitiated by breach of natural justice, and the confirming order and consequential assessment action could not stand. Case-Laws VAT and Sales Tax Thu, 27 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160541