https://www.taxtmi.com/caselaws?id=161525 Cancellation of a registration certificate under section 26(10)(a) of the West Bengal Sales Tax Act, 1994 is permissible only where the registered business has been discontinued. Where the authority relies on a material third-party statement to infer discontinuance, the dealer must be given an opportunity to cross-examine that witness; denial of cross-examination breaches natural justice and vitiates the proceeding. The oral statement, inspection report, and surrounding materials were found insufficient to support a definite finding of discontinuance, and the cancellation was therefore invalid, with restoration of the registration certificate ordered from 10 July 2002. en-us Wed, 28 Aug 2002 00:00:00 +0530 Fri, 31 Jan 2014 15:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161525 Cancellation of a registration certificate under section 26(10)(a) of the West Bengal Sales Tax Act, 1994 is permissible only where the registered business has been discontinued. Where the authority relies on a material third-party statement to infer discontinuance, the dealer must be given an opportunity to cross-examine that witness; denial of cross-examination breaches natural justice and vitiates the proceeding. The oral statement, inspection report, and surrounding materials were found insufficient to support a definite finding of discontinuance, and the cancellation was therefore invalid, with restoration of the registration certificate ordered from 10 July 2002. Case-Laws VAT and Sales Tax Wed, 28 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161525