https://www.taxtmi.com/caselaws?id=164214 Cancellation of a dealer's registration under the West Bengal VAT Act could not be sustained where no proper cancellation proceeding had been initiated and no notice or hearing had been afforded. A notice under section 66 only called for production of books of account and did not authorise cancellation, especially when the registration was cancelled before the compliance date. Enquiry reports and postal endorsements suggesting non-functioning at the declared address could not substitute for lawful initiation of proceedings or due service, including attempt at the residential address or by the prescribed process-server mode. The cancellation order was invalid for breach of natural justice and was set aside. en-us Wed, 25 Feb 2009 00:00:00 +0530 Sat, 19 Apr 2014 16:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164214 Cancellation of a dealer's registration under the West Bengal VAT Act could not be sustained where no proper cancellation proceeding had been initiated and no notice or hearing had been afforded. A notice under section 66 only called for production of books of account and did not authorise cancellation, especially when the registration was cancelled before the compliance date. Enquiry reports and postal endorsements suggesting non-functioning at the declared address could not substitute for lawful initiation of proceedings or due service, including attempt at the residential address or by the prescribed process-server mode. The cancellation order was invalid for breach of natural justice and was set aside. Case-Laws VAT and Sales Tax Wed, 25 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164214