https://www.taxtmi.com/caselaws?id=164153 A cancellation of a dealer's registration certificate cannot be sustained where the adverse order is based on inspection reports that were not supplied before the order was made. The tribunal noted that natural justice requires disclosure of all material relied on for an adverse administrative decision and a fair opportunity to rebut it. Because the reports on the business's existence at the declared place were withheld, the dealer was deprived of that opportunity, and the cancellation was set aside. The matter could be taken up again only after the inspection reports were furnished with the notice. en-us Wed, 07 Jan 2009 00:00:00 +0530 Fri, 18 Apr 2014 16:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164153 A cancellation of a dealer's registration certificate cannot be sustained where the adverse order is based on inspection reports that were not supplied before the order was made. The tribunal noted that natural justice requires disclosure of all material relied on for an adverse administrative decision and a fair opportunity to rebut it. Because the reports on the business's existence at the declared place were withheld, the dealer was deprived of that opportunity, and the cancellation was set aside. The matter could be taken up again only after the inspection reports were furnished with the notice. Case-Laws VAT and Sales Tax Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164153