https://www.taxtmi.com/caselaws?id=186949 Cancellation of VAT registration was treated as valid where inspection, local enquiry, absence of the dealer at the declared premises, lack of a signboard, and postal returns indicated that no business was being carried on from the stated place. Mere filing of returns was held insufficient to prove business activity at that address. The notice was also found to satisfy natural justice because it identified the proposed cancellation and statutory basis, and the dealer had an opportunity to respond but did not attend the hearing. On that basis, the challenge to cancellation failed. en-us Fri, 30 Jul 2010 00:00:00 +0530 Wed, 05 Oct 2016 11:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186949 Cancellation of VAT registration was treated as valid where inspection, local enquiry, absence of the dealer at the declared premises, lack of a signboard, and postal returns indicated that no business was being carried on from the stated place. Mere filing of returns was held insufficient to prove business activity at that address. The notice was also found to satisfy natural justice because it identified the proposed cancellation and statutory basis, and the dealer had an opportunity to respond but did not attend the hearing. On that basis, the challenge to cancellation failed. Case-Laws VAT and Sales Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186949