https://www.taxtmi.com/caselaws?id=251437 The court ruled in favor of the petitioner, a physically handicapped proprietor of a petroleum service station, in a case concerning the cancellation of their registration certificate due to alleged tax arrears. The court found that the cancellation was improper as the assessment orders were not final, appeals were pending, and the respondent's actions were inconsistent. The court held that the cancellation order violated principles of natural justice by not providing an opportunity for a hearing and that the respondent lacked jurisdiction to cancel registration based on tax arrears. The court allowed the writ petition, set aside the cancellation order, and directed the respondent to reconsider the petitioner's registration renewal with a hearing opportunity. en-us Fri, 30 Sep 2011 00:00:00 +0530 Mon, 15 Sep 2014 08:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251437 The court ruled in favor of the petitioner, a physically handicapped proprietor of a petroleum service station, in a case concerning the cancellation of their registration certificate due to alleged tax arrears. The court found that the cancellation was improper as the assessment orders were not final, appeals were pending, and the respondent's actions were inconsistent. The court held that the cancellation order violated principles of natural justice by not providing an opportunity for a hearing and that the respondent lacked jurisdiction to cancel registration based on tax arrears. The court allowed the writ petition, set aside the cancellation order, and directed the respondent to reconsider the petitioner's registration renewal with a hearing opportunity. Case-Laws VAT and Sales Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251437