https://www.taxtmi.com/caselaws?id=161047 A deemed-cancellation scheme for non-renewal may operate without a personal hearing in the ordinary case, because section 21(3) treats an unrenewed registration as cancelled and rule 24(9) contemplates a hearing only where renewal is sought and then modified or refused. However, where the authority issues a misleading certificate stating that it remains valid until cancelled and does not clearly alert the dealer to the need for renewal, natural justice requires notice and an opportunity before cancellation. On those special facts, abrupt cancellation was impermissible, and the cancellation was set aside with liberty to proceed afresh after notice and time to renew. en-us Tue, 04 Sep 2001 00:00:00 +0530 Mon, 30 Dec 2013 16:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161047 A deemed-cancellation scheme for non-renewal may operate without a personal hearing in the ordinary case, because section 21(3) treats an unrenewed registration as cancelled and rule 24(9) contemplates a hearing only where renewal is sought and then modified or refused. However, where the authority issues a misleading certificate stating that it remains valid until cancelled and does not clearly alert the dealer to the need for renewal, natural justice requires notice and an opportunity before cancellation. On those special facts, abrupt cancellation was impermissible, and the cancellation was set aside with liberty to proceed afresh after notice and time to renew. Case-Laws VAT and Sales Tax Tue, 04 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161047