https://www.taxtmi.com/caselaws?id=161872 Cancellation of a dealer's registration under section 26(10) of the West Bengal Sales Tax Act, 1994 was unsustainable where the adverse inspection materials were mutually inconsistent and the dealer was not given a proper opportunity to meet them. The authority relied on inspection reports and an alleged statement from an occupant of the premises, but the record showed no effective examination of the crucial witness, while the dealer had asserted continued business, filed returns, and completed assessment. The resulting lack of adequate verification and denial of a fair hearing breached natural justice, so the Tribunal's order setting aside the cancellation was affirmed. en-us Fri, 24 Jun 2005 00:00:00 +0530 Mon, 10 Feb 2014 14:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161872 Cancellation of a dealer's registration under section 26(10) of the West Bengal Sales Tax Act, 1994 was unsustainable where the adverse inspection materials were mutually inconsistent and the dealer was not given a proper opportunity to meet them. The authority relied on inspection reports and an alleged statement from an occupant of the premises, but the record showed no effective examination of the crucial witness, while the dealer had asserted continued business, filed returns, and completed assessment. The resulting lack of adequate verification and denial of a fair hearing breached natural justice, so the Tribunal's order setting aside the cancellation was affirmed. Case-Laws VAT and Sales Tax Fri, 24 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161872