https://www.taxtmi.com/caselaws?id=249324 Cancellation of registration could not be sustained solely because proof of tax payment was not produced before the lower authorities when the record indicated payment and the supporting documents were later filed at the appellate stage. The controversy turned on verification of that payment, so the refusal to consider the material was unjustified. The appeal also could not be dismissed without adequate opportunity to place the relevant evidence on record, particularly where the claim of tax payment went to the root of the dispute. The impugned orders were set aside and the matter remitted for fresh decision after considering the documents and the tax payment claim. en-us Thu, 07 Feb 2013 00:00:00 +0530 Thu, 10 Jul 2014 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249324 Cancellation of registration could not be sustained solely because proof of tax payment was not produced before the lower authorities when the record indicated payment and the supporting documents were later filed at the appellate stage. The controversy turned on verification of that payment, so the refusal to consider the material was unjustified. The appeal also could not be dismissed without adequate opportunity to place the relevant evidence on record, particularly where the claim of tax payment went to the root of the dispute. The impugned orders were set aside and the matter remitted for fresh decision after considering the documents and the tax payment claim. Case-Laws VAT and Sales Tax Thu, 07 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249324