https://www.taxtmi.com/caselaws?id=253520 A deemed registration continued from the earlier sales tax regime could be cancelled under the Gujarat Value Added Tax Act if the statutory grounds under the cancellation provision were satisfied, because the cancellation power was not limited to registrations originally granted under the VAT regime. The order was not saved by treating the wrong statutory reference as a mere clerical error, since the authority had proceeded throughout on revisional power under a different provision that conferred a distinct jurisdiction. The defective jurisdictional basis also vitiated the notice and breached natural justice. The cancellation order and the Tribunal's affirmation were set aside, with liberty to proceed afresh in accordance with law. en-us Mon, 13 Oct 2014 00:00:00 +0530 Wed, 23 Sep 2015 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253520 A deemed registration continued from the earlier sales tax regime could be cancelled under the Gujarat Value Added Tax Act if the statutory grounds under the cancellation provision were satisfied, because the cancellation power was not limited to registrations originally granted under the VAT regime. The order was not saved by treating the wrong statutory reference as a mere clerical error, since the authority had proceeded throughout on revisional power under a different provision that conferred a distinct jurisdiction. The defective jurisdictional basis also vitiated the notice and breached natural justice. The cancellation order and the Tribunal's affirmation were set aside, with liberty to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Mon, 13 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253520