https://www.taxtmi.com/caselaws?id=165129 Cancellation of a dealer's registration under the Puducherry Value Added Tax Act, 2007 and the Central Sales Tax Act, 1956 was held vitiated where the authority acted without first deciding the dealer's request for additional time to reply to the show-cause notice. The cancellation also relied on a ground not set out in the notice, denying a fair opportunity to meet the case against him. As registration confers legal rights and privileges, the authority was required to state the grounds clearly and observe natural justice before taking adverse action. The cancellation order was set aside. en-us Mon, 23 Nov 2009 00:00:00 +0530 Thu, 01 Jun 2017 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165129 Cancellation of a dealer's registration under the Puducherry Value Added Tax Act, 2007 and the Central Sales Tax Act, 1956 was held vitiated where the authority acted without first deciding the dealer's request for additional time to reply to the show-cause notice. The cancellation also relied on a ground not set out in the notice, denying a fair opportunity to meet the case against him. As registration confers legal rights and privileges, the authority was required to state the grounds clearly and observe natural justice before taking adverse action. The cancellation order was set aside. Case-Laws VAT and Sales Tax Mon, 23 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165129