https://www.taxtmi.com/caselaws?id=256928 An order cancelling VAT registration from inception could not stand where service of the notice was doubtful and the dealer was not given access to the statement and other material relied on to treat the registration as bogus and infer issuance of bogus bills. The court held that affixation could not be treated as valid service unless the prescribed modes had first failed, and that denial of inspection and opportunity to controvert adverse material rendered the decision-making process procedurally defective. The matter was remitted for a fresh hearing, with the appeal restored for de novo consideration after supplying the relevant record and affording a fair opportunity to respond. en-us Fri, 23 Jan 2015 00:00:00 +0530 Wed, 25 Feb 2015 08:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256928 An order cancelling VAT registration from inception could not stand where service of the notice was doubtful and the dealer was not given access to the statement and other material relied on to treat the registration as bogus and infer issuance of bogus bills. The court held that affixation could not be treated as valid service unless the prescribed modes had first failed, and that denial of inspection and opportunity to controvert adverse material rendered the decision-making process procedurally defective. The matter was remitted for a fresh hearing, with the appeal restored for de novo consideration after supplying the relevant record and affording a fair opportunity to respond. Case-Laws VAT and Sales Tax Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256928