https://www.taxtmi.com/caselaws?id=246253 A dealer's withdrawal of a cancellation request prevailed because no reliable material showed that a cancellation order had been passed and communicated before the withdrawal. Under the Gujarat VAT registration scheme, cancellation may arise on the dealer's application or on statutory grounds, but an undated, uncommunicated order could not defeat a later valid withdrawal. The court also held that communication of the cancellation order was necessary even where cancellation was sought by the dealer, since publication requirements and practical fairness demanded notice to avoid confusion. The cancellation and Tribunal orders were set aside, and registration was to be treated in line with the withdrawal application. en-us Thu, 13 Mar 2014 00:00:00 +0530 Wed, 06 Aug 2014 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246253 A dealer's withdrawal of a cancellation request prevailed because no reliable material showed that a cancellation order had been passed and communicated before the withdrawal. Under the Gujarat VAT registration scheme, cancellation may arise on the dealer's application or on statutory grounds, but an undated, uncommunicated order could not defeat a later valid withdrawal. The court also held that communication of the cancellation order was necessary even where cancellation was sought by the dealer, since publication requirements and practical fairness demanded notice to avoid confusion. The cancellation and Tribunal orders were set aside, and registration was to be treated in line with the withdrawal application. Case-Laws VAT and Sales Tax Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246253