https://www.taxtmi.com/caselaws?id=162709 Cancellation of registration under the Orissa Value Added Tax Act could not be sustained where the dealer had produced the required records, sought restoration under the statutory scheme, and was not given a meaningful notice or hearing before adverse action was taken. The court noted that sections 30 and 31 require notice, inquiry, consideration of the restoration request, and an opportunity to meet the grounds for cancellation before registration is cancelled under section 31(5). As the authority relied on material not shown to the dealer and departed from the prescribed procedure, the cancellation was held illegal and set aside, with a direction to decide the restoration application expeditiously. en-us Wed, 07 Mar 2007 00:00:00 +0530 Thu, 13 Mar 2014 10:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162709 Cancellation of registration under the Orissa Value Added Tax Act could not be sustained where the dealer had produced the required records, sought restoration under the statutory scheme, and was not given a meaningful notice or hearing before adverse action was taken. The court noted that sections 30 and 31 require notice, inquiry, consideration of the restoration request, and an opportunity to meet the grounds for cancellation before registration is cancelled under section 31(5). As the authority relied on material not shown to the dealer and departed from the prescribed procedure, the cancellation was held illegal and set aside, with a direction to decide the restoration application expeditiously. Case-Laws VAT and Sales Tax Wed, 07 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162709