https://www.taxtmi.com/caselaws?id=330912 Cancellation of VAT registration could not be sustained where the Commissioner failed to issue the notice required by Rule 10(3) in Form 104 before acting under section 27(5) or 27(5A). The materials on record related to a different controversy and did not constitute notice of the proposed cancellation, so the assessee was denied a meaningful opportunity to respond. The Court applied the principle that when a statute prescribes a specific mode for exercising power, that mode must be followed, and the omission also breached natural justice. A later opportunity could not cure the initial defect, and the impugned orders were quashed. en-us Fri, 29 Jul 2016 00:00:00 +0530 Mon, 19 Mar 2018 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330912 Cancellation of VAT registration could not be sustained where the Commissioner failed to issue the notice required by Rule 10(3) in Form 104 before acting under section 27(5) or 27(5A). The materials on record related to a different controversy and did not constitute notice of the proposed cancellation, so the assessee was denied a meaningful opportunity to respond. The Court applied the principle that when a statute prescribes a specific mode for exercising power, that mode must be followed, and the omission also breached natural justice. A later opportunity could not cure the initial defect, and the impugned orders were quashed. Case-Laws VAT and Sales Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330912