https://www.taxtmi.com/caselaws?id=357891 The High Court found that the petitioner was not afforded a fair opportunity to contest the retrospective cancellation of the selling dealer's registration, emphasizing the need for procedural fairness. The Court directed the petitioner to treat the assessment proceedings as a show cause notice, granting 15 days to submit objections. The respondent was instructed to conduct a thorough verification on the registration cancellation. The respondent was barred from taking coercive action on tax and penalties specified in the order. The judgment aimed to uphold procedural fairness and ensure proper assessment procedures were followed. en-us Wed, 04 Oct 2017 00:00:00 +0530 Mon, 02 Apr 2018 08:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357891 The High Court found that the petitioner was not afforded a fair opportunity to contest the retrospective cancellation of the selling dealer's registration, emphasizing the need for procedural fairness. The Court directed the petitioner to treat the assessment proceedings as a show cause notice, granting 15 days to submit objections. The respondent was instructed to conduct a thorough verification on the registration cancellation. The respondent was barred from taking coercive action on tax and penalties specified in the order. The judgment aimed to uphold procedural fairness and ensure proper assessment procedures were followed. Case-Laws VAT and Sales Tax Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357891