https://www.taxtmi.com/caselaws?id=346400 When a statute omits a previously express power, the authority cannot continue to exercise that power by implication; here, the substituted Gujarat VAT provision no longer authorised sealing of business premises during search, so the sealing order was without authority of law. Administrative cancellation of registration must also comply with effective notice and hearing; where the show-cause notice was not served before the cancellation order and the hearing notice reached after the hearing date, the assessee was denied a meaningful opportunity to respond. Retrospective cancellation from an earlier date, unsupported by material or justification, was therefore unsustainable, with liberty reserved to proceed afresh in accordance with law. en-us Wed, 09 Aug 2017 00:00:00 +0530 Thu, 29 Mar 2018 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346400 When a statute omits a previously express power, the authority cannot continue to exercise that power by implication; here, the substituted Gujarat VAT provision no longer authorised sealing of business premises during search, so the sealing order was without authority of law. Administrative cancellation of registration must also comply with effective notice and hearing; where the show-cause notice was not served before the cancellation order and the hearing notice reached after the hearing date, the assessee was denied a meaningful opportunity to respond. Retrospective cancellation from an earlier date, unsupported by material or justification, was therefore unsustainable, with liberty reserved to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346400