https://www.taxtmi.com/caselaws?id=164416 Power to issue notice and cancel registration under section 30AA of the Gujarat Sales Tax Act vested in the Commissioner, and delegation was permissible only by a written order under section 27(6). Because the record showed delegation only to Assistant Commissioners and no valid delegation to the Sales Tax Officer, jurisdiction could not be presumed from regularity of official acts. A jurisdictional defect may be raised at any stage, and the cancellation order was therefore without authority. en-us Fri, 12 Mar 2010 00:00:00 +0530 Tue, 14 Oct 2014 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164416 Power to issue notice and cancel registration under section 30AA of the Gujarat Sales Tax Act vested in the Commissioner, and delegation was permissible only by a written order under section 27(6). Because the record showed delegation only to Assistant Commissioners and no valid delegation to the Sales Tax Officer, jurisdiction could not be presumed from regularity of official acts. A jurisdictional defect may be raised at any stage, and the cancellation order was therefore without authority. Case-Laws VAT and Sales Tax Fri, 12 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164416