https://www.taxtmi.com/caselaws?id=162093 Cancellation of a registration certificate and related revisional orders were invalid because notice of hearing was not duly served under the applicable service rules and no real opportunity of hearing was given; postal endorsements alone were insufficient, and the cancellation was unsupported by reliable evidence of discontinuance of business. The ex parte assessment orders were also unsustainable because proper notice had not been served and the assessments were not based on material or reasoned application of mind required for a valid best judgment assessment. Once the cancellation order failed, the rejection of the eligibility certificate could not stand and was also set aside, with fresh proceedings directed after hearing the petitioner. en-us Mon, 28 Feb 2005 00:00:00 +0530 Sat, 15 Feb 2014 18:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162093 Cancellation of a registration certificate and related revisional orders were invalid because notice of hearing was not duly served under the applicable service rules and no real opportunity of hearing was given; postal endorsements alone were insufficient, and the cancellation was unsupported by reliable evidence of discontinuance of business. The ex parte assessment orders were also unsustainable because proper notice had not been served and the assessments were not based on material or reasoned application of mind required for a valid best judgment assessment. Once the cancellation order failed, the rejection of the eligibility certificate could not stand and was also set aside, with fresh proceedings directed after hearing the petitioner. Case-Laws VAT and Sales Tax Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162093