https://www.taxtmi.com/caselaws?id=249498 Cancellation of VAT registration could not be sustained merely for non-filing of returns where the statutory basis referred to arrears of tax liability and the assessee had later filed returns. The High Court noted that an ex parte cancellation order had been passed without properly examining the belated returns or the liability position. Because the material on record required reconsideration and the dealer had not been given a fair opportunity, the matter was remanded to the assessing authority for fresh adjudication on merits after considering the returns and tax liability. en-us Mon, 22 Apr 2013 00:00:00 +0530 Tue, 15 Jul 2014 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249498 Cancellation of VAT registration could not be sustained merely for non-filing of returns where the statutory basis referred to arrears of tax liability and the assessee had later filed returns. The High Court noted that an ex parte cancellation order had been passed without properly examining the belated returns or the liability position. Because the material on record required reconsideration and the dealer had not been given a fair opportunity, the matter was remanded to the assessing authority for fresh adjudication on merits after considering the returns and tax liability. Case-Laws VAT and Sales Tax Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249498