https://www.taxtmi.com/caselaws?id=263033 Registration certificates under the VAT and CST regimes may be cancelled ab initio where the evidence shows non-genuine billing transactions and the dealer fails to rebut adverse findings despite reasonable opportunity. Here, the authorities relied on purchases from dealers whose registrations had already been cancelled for billing activity only, the petitioner's nondisclosure of a relevant bank account, and the failure to produce satisfactory supporting material; the cancellation was therefore upheld. The natural justice challenge also failed because the impugned action was not based solely on supplier statements, but on the petitioner's own conduct and the surrounding record, so no breach vitiated the order. en-us Tue, 05 May 2015 00:00:00 +0530 Thu, 10 Mar 2016 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263033 Registration certificates under the VAT and CST regimes may be cancelled ab initio where the evidence shows non-genuine billing transactions and the dealer fails to rebut adverse findings despite reasonable opportunity. Here, the authorities relied on purchases from dealers whose registrations had already been cancelled for billing activity only, the petitioner's nondisclosure of a relevant bank account, and the failure to produce satisfactory supporting material; the cancellation was therefore upheld. The natural justice challenge also failed because the impugned action was not based solely on supplier statements, but on the petitioner's own conduct and the surrounding record, so no breach vitiated the order. Case-Laws VAT and Sales Tax Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263033