https://www.taxtmi.com/caselaws?id=162589 An adverse administrative cancellation order based on an enquiry report and statements recorded behind the contractor's back could not stand because the relied-upon material was not supplied and no real opportunity was given to meet the allegations or cross-examine the witnesses. The order was also invalid as a non-speaking order, since it merely rejected the reply without meaningful reasons. The Court further noted that the procedure insisted on by the authority, requiring a written option before use of a lower rate or composition mode, was not part of the prescribed process. The order was quashed for breach of natural justice, and the matter was remitted for fresh decision after disclosure of material and hearing. en-us Fri, 26 May 2006 00:00:00 +0530 Mon, 10 Mar 2014 16:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162589 An adverse administrative cancellation order based on an enquiry report and statements recorded behind the contractor's back could not stand because the relied-upon material was not supplied and no real opportunity was given to meet the allegations or cross-examine the witnesses. The order was also invalid as a non-speaking order, since it merely rejected the reply without meaningful reasons. The Court further noted that the procedure insisted on by the authority, requiring a written option before use of a lower rate or composition mode, was not part of the prescribed process. The order was quashed for breach of natural justice, and the matter was remitted for fresh decision after disclosure of material and hearing. Case-Laws VAT and Sales Tax Fri, 26 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162589