https://www.taxtmi.com/caselaws?id=160742 Section 12(17) of the A.P. General Sales Tax Act permits cancellation or amendment of a registration certificate for good and sufficient reasons after hearing the dealer. Where the record shows that registration was obtained by suppression of material facts or by production of a false document, the authority may validly cancel the certificate. An earlier communication that was only an intimation to pursue other remedies does not amount to a binding adjudication, and a plea of impermissible review will not succeed where the corrective action is taken to undo fraud or falsehood. The operative principle is that fraud defeats reliance on the earlier communication and supports cancellation of the registration. en-us Wed, 01 Nov 2000 00:00:00 +0530 Mon, 23 Dec 2013 18:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160742 Section 12(17) of the A.P. General Sales Tax Act permits cancellation or amendment of a registration certificate for good and sufficient reasons after hearing the dealer. Where the record shows that registration was obtained by suppression of material facts or by production of a false document, the authority may validly cancel the certificate. An earlier communication that was only an intimation to pursue other remedies does not amount to a binding adjudication, and a plea of impermissible review will not succeed where the corrective action is taken to undo fraud or falsehood. The operative principle is that fraud defeats reliance on the earlier communication and supports cancellation of the registration. Case-Laws VAT and Sales Tax Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160742