https://www.taxtmi.com/caselaws?id=394399 Cancellation of a dealer's registration under section 27(5) of the Gujarat VAT Act may be ordered from a specified date, but retrospective or ab initio cancellation is not justified on mere non-payment of assessed dues, as it would unsettle lawful past transactions; such drastic effect is reserved for cases like fraud or a non-genuine business from inception. The Tribunal also could not rely on the earlier Nageshi Enterprise ruling because that case turned on an admission of wrongful input tax credit, which was absent here. Cancellation and appellate affirmance were further vitiated because the authorities went beyond the show-cause notice by adding new grounds and materials without prior notice, breaching natural justice. en-us Wed, 11 Dec 2019 00:00:00 +0530 Wed, 06 Nov 2024 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394399 Cancellation of a dealer's registration under section 27(5) of the Gujarat VAT Act may be ordered from a specified date, but retrospective or ab initio cancellation is not justified on mere non-payment of assessed dues, as it would unsettle lawful past transactions; such drastic effect is reserved for cases like fraud or a non-genuine business from inception. The Tribunal also could not rely on the earlier Nageshi Enterprise ruling because that case turned on an admission of wrongful input tax credit, which was absent here. Cancellation and appellate affirmance were further vitiated because the authorities went beyond the show-cause notice by adding new grounds and materials without prior notice, breaching natural justice. Case-Laws VAT / Sales Tax Wed, 11 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394399