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    <title>2010 (4) TMI 1014 - MADRAS HIGH COURT</title>
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    <description>Cancellation of dealers&#039; registration was held unsustainable where the final orders relied on a ground not stated in the show-cause notice and the petitioners were not given an effective opportunity to answer the case against them. The court emphasised that, where business rights are affected, all material grounds must be disclosed in advance and the affected party&#039;s explanation must be fairly considered before adverse action is taken. The existence of an alternative remedy did not prevent writ relief because the challenge was based on a threshold breach of natural justice. The cancellation orders were therefore liable to be set aside, with liberty to proceed afresh in accordance with law after due process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=165128</link>
      <description>Cancellation of dealers&#039; registration was held unsustainable where the final orders relied on a ground not stated in the show-cause notice and the petitioners were not given an effective opportunity to answer the case against them. The court emphasised that, where business rights are affected, all material grounds must be disclosed in advance and the affected party&#039;s explanation must be fairly considered before adverse action is taken. The existence of an alternative remedy did not prevent writ relief because the challenge was based on a threshold breach of natural justice. The cancellation orders were therefore liable to be set aside, with liberty to proceed afresh in accordance with law after due process.</description>
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