https://www.taxtmi.com/caselaws?id=166004 Cancellation of VAT and CST registration cannot be sustained where the authority relies on earlier inspection reports or other adverse material without supplying that material to the dealer and giving a real opportunity to respond. If the dealer disputes the allegations in reply, procedural fairness requires disclosure of the material proposed to be used and a meaningful chance of explanation before any final adverse order is made. The Tribunal's failure to address this defect was material, and the cancellation was set aside, with liberty to restart proceedings from the show-cause stage if the authority so chooses. en-us Fri, 06 May 2011 00:00:00 +0530 Fri, 22 Aug 2014 15:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166004 Cancellation of VAT and CST registration cannot be sustained where the authority relies on earlier inspection reports or other adverse material without supplying that material to the dealer and giving a real opportunity to respond. If the dealer disputes the allegations in reply, procedural fairness requires disclosure of the material proposed to be used and a meaningful chance of explanation before any final adverse order is made. The Tribunal's failure to address this defect was material, and the cancellation was set aside, with liberty to restart proceedings from the show-cause stage if the authority so chooses. Case-Laws VAT and Sales Tax Fri, 06 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166004