https://www.taxtmi.com/caselaws?id=161172 Cancellation of a registration certificate under section 9(6)(c) of the Orissa Sales Tax Act, 1947 read with rule 16A(1) of the Orissa Sales Tax Rules, 1947 may be justified where registration was obtained with ulterior motive, material facts were suppressed, or the certificate was misused, including cases of alleged non-existent manufacturing activity. However, any adverse material used to support cancellation or revisional action must be disclosed to the dealer, and a real opportunity of hearing must be given. Reliance on undisclosed reports violates audi alteram partem and renders the revisional order unsustainable. The order was therefore set aside and the matter remitted for fresh consideration after disclosure and de novo hearing. en-us Wed, 09 Jul 1997 00:00:00 +0530 Wed, 08 Jan 2014 17:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161172 Cancellation of a registration certificate under section 9(6)(c) of the Orissa Sales Tax Act, 1947 read with rule 16A(1) of the Orissa Sales Tax Rules, 1947 may be justified where registration was obtained with ulterior motive, material facts were suppressed, or the certificate was misused, including cases of alleged non-existent manufacturing activity. However, any adverse material used to support cancellation or revisional action must be disclosed to the dealer, and a real opportunity of hearing must be given. Reliance on undisclosed reports violates audi alteram partem and renders the revisional order unsustainable. The order was therefore set aside and the matter remitted for fresh consideration after disclosure and de novo hearing. Case-Laws VAT and Sales Tax Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161172