https://www.taxtmi.com/caselaws?id=162281 Compulsory dealer registration under section 12(1) of the Assam General Sales Tax Act, 1993 cannot be sustained unless the authority considers the show cause reply and records reasons, because notice and a reasonable opportunity of hearing are built into the provision as part of natural justice. The Gauhati HC found that reliance on an internal note, without dealing with the petitioner's objections or explaining why its activities were treated as a works contract, made the process an empty formality, so the registration was quashed and remitted for fresh consideration. The court also stated that a writ challenge to a show cause notice at the threshold should ordinarily not be entertained when the statutory authority can decide the objections first. en-us Fri, 23 Jul 2004 00:00:00 +0530 Fri, 21 Feb 2014 18:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162281 Compulsory dealer registration under section 12(1) of the Assam General Sales Tax Act, 1993 cannot be sustained unless the authority considers the show cause reply and records reasons, because notice and a reasonable opportunity of hearing are built into the provision as part of natural justice. The Gauhati HC found that reliance on an internal note, without dealing with the petitioner's objections or explaining why its activities were treated as a works contract, made the process an empty formality, so the registration was quashed and remitted for fresh consideration. The court also stated that a writ challenge to a show cause notice at the threshold should ordinarily not be entertained when the statutory authority can decide the objections first. Case-Laws VAT and Sales Tax Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162281