https://www.taxtmi.com/caselaws?id=166561 VAT registration could be cancelled only for good and sufficient reason and after the dealer was given a reasonable opportunity of being heard under section 19(2) of the Andhra Pradesh Value Added Tax Act, 2005. Because the show-cause notice was not served before cancellation and no prior hearing was afforded, the mandatory statutory procedure was not complied with. The cancellation was therefore contrary to the Act and was quashed. en-us Wed, 23 Feb 2011 00:00:00 +0530 Thu, 09 Oct 2014 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166561 VAT registration could be cancelled only for good and sufficient reason and after the dealer was given a reasonable opportunity of being heard under section 19(2) of the Andhra Pradesh Value Added Tax Act, 2005. Because the show-cause notice was not served before cancellation and no prior hearing was afforded, the mandatory statutory procedure was not complied with. The cancellation was therefore contrary to the Act and was quashed. Case-Laws VAT and Sales Tax Wed, 23 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166561