https://www.taxtmi.com/caselaws?id=329620 A composition certificate under the KVAT regime continues to govern the dealer's tax liability until it is lawfully cancelled. Rule 145 permits cancellation of the certificate, but because cancellation has civil consequences, prior notice and an opportunity of hearing are required as part of natural justice. Reassessment under the regular tax regime cannot proceed while the composition certificate remains in force and uncancelled. The stated effect is that reassessment is impermissible unless cancellation is first completed in accordance with law, though the authority may still commence cancellation proceedings by following due process. en-us Tue, 05 Apr 2016 00:00:00 +0530 Mon, 27 Mar 2017 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329620 A composition certificate under the KVAT regime continues to govern the dealer's tax liability until it is lawfully cancelled. Rule 145 permits cancellation of the certificate, but because cancellation has civil consequences, prior notice and an opportunity of hearing are required as part of natural justice. Reassessment under the regular tax regime cannot proceed while the composition certificate remains in force and uncancelled. The stated effect is that reassessment is impermissible unless cancellation is first completed in accordance with law, though the authority may still commence cancellation proceedings by following due process. Case-Laws VAT and Sales Tax Tue, 05 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329620