https://www.taxtmi.com/caselaws?id=161495 An administrative cancellation of registration cannot stand when the final order rests on grounds materially different from those set out in the show-cause notice. The affected dealer must be given a fair opportunity to meet the case actually proposed; otherwise, the action breaches audi alteram partem and natural justice. On the facts noted, the Tribunal was right in treating the cancellation as invalid for want of proper notice and hearing, and the revision failed. en-us Fri, 02 Aug 2002 00:00:00 +0530 Wed, 29 Jan 2014 18:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161495 An administrative cancellation of registration cannot stand when the final order rests on grounds materially different from those set out in the show-cause notice. The affected dealer must be given a fair opportunity to meet the case actually proposed; otherwise, the action breaches audi alteram partem and natural justice. On the facts noted, the Tribunal was right in treating the cancellation as invalid for want of proper notice and hearing, and the revision failed. Case-Laws VAT and Sales Tax Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161495