https://www.taxtmi.com/caselaws?id=258897 Cancellation of VAT registration ab initio was unsustainable where the dealer was not first given a show cause notice specifically proposing that action and no effective opportunity of hearing was afforded. Communications seeking documents and clarification did not amount to notice for cancellation. Because an adverse order with civil consequences must comply with natural justice, the authority could not cancel registration in the absence of a meaningful chance to meet the case against it. The matter was remanded to the competent authority for fresh decision after hearing the dealer. en-us Fri, 13 Mar 2015 00:00:00 +0530 Fri, 04 Mar 2016 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258897 Cancellation of VAT registration ab initio was unsustainable where the dealer was not first given a show cause notice specifically proposing that action and no effective opportunity of hearing was afforded. Communications seeking documents and clarification did not amount to notice for cancellation. Because an adverse order with civil consequences must comply with natural justice, the authority could not cancel registration in the absence of a meaningful chance to meet the case against it. The matter was remanded to the competent authority for fresh decision after hearing the dealer. Case-Laws VAT and Sales Tax Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258897