https://www.taxtmi.com/caselaws?id=164849 A sales tax registration certificate stating that it was valid until cancelled, without specifying any expiry date or renewal period, could not be cancelled without prior show-cause notice and an opportunity of hearing. The Court applied the principles of natural justice, noting that the form of the certificate was misleading and that reasonable notice was required before cancellation. Finding the facts covered by an earlier Division Bench ruling on an identical certificate format, the cancellation was set aside as unsustainable, while leaving the authority free to commence fresh proceedings after issuing proper notice. en-us Mon, 14 Dec 2009 00:00:00 +0530 Mon, 20 Oct 2014 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164849 A sales tax registration certificate stating that it was valid until cancelled, without specifying any expiry date or renewal period, could not be cancelled without prior show-cause notice and an opportunity of hearing. The Court applied the principles of natural justice, noting that the form of the certificate was misleading and that reasonable notice was required before cancellation. Finding the facts covered by an earlier Division Bench ruling on an identical certificate format, the cancellation was set aside as unsustainable, while leaving the authority free to commence fresh proceedings after issuing proper notice. Case-Laws VAT and Sales Tax Mon, 14 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164849