https://www.taxtmi.com/caselaws?id=280066 Cancellation of a dealer's registration under the Karnataka Value Added Tax Act was found unsustainable where the later registration for separate units had already been issued by another assessing authority within the same department and could have been regularised ex post facto. The Commissioner's sole objection was absence of prior approval under Section 38(6), but the adverse order was also passed without giving the assessee a hearing, making it procedurally defective. The consequential assessment orders under Section 39(1) could not survive once the principal cancellation order failed, and both were quashed. en-us Mon, 10 Jul 2017 00:00:00 +0530 Fri, 19 Apr 2019 05:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280066 Cancellation of a dealer's registration under the Karnataka Value Added Tax Act was found unsustainable where the later registration for separate units had already been issued by another assessing authority within the same department and could have been regularised ex post facto. The Commissioner's sole objection was absence of prior approval under Section 38(6), but the adverse order was also passed without giving the assessee a hearing, making it procedurally defective. The consequential assessment orders under Section 39(1) could not survive once the principal cancellation order failed, and both were quashed. Case-Laws Customs Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280066