https://www.taxtmi.com/caselaws?id=162358 A notice for cancellation of registration under section 26(11) of the West Bengal Sales Tax Act, 1994 could not be issued merely because admitted tax shown in returns had not been paid before assessment was completed. The statutory scheme distinguished between return filing and final ascertainment of tax payable through assessment; until the assessing authority determined the liability, the tax was not finally due and payable for this purpose. Accordingly, the cancellation power was not attracted at the return stage, and the notice was illegal and unsustainable. en-us Thu, 29 Nov 2001 00:00:00 +0530 Tue, 25 Feb 2014 14:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162358 A notice for cancellation of registration under section 26(11) of the West Bengal Sales Tax Act, 1994 could not be issued merely because admitted tax shown in returns had not been paid before assessment was completed. The statutory scheme distinguished between return filing and final ascertainment of tax payable through assessment; until the assessing authority determined the liability, the tax was not finally due and payable for this purpose. Accordingly, the cancellation power was not attracted at the return stage, and the notice was illegal and unsustainable. Case-Laws VAT and Sales Tax Thu, 29 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162358