https://www.taxtmi.com/highlights?id=52894 Ab initio cancellation of the registration certificate of the appellant - In case of mere non-payment of assessed tax dues, there is no illegality in the transactions entered into by the parties, and hence, the concerned authority should exercise discretion accordingly, and if it finds on facts that a case for cancellation is made out, it may cancel the registration prospectively. - HC en-us Sat, 11 Apr 2020 10:57:39 +0530 Sat, 11 Apr 2020 10:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52894 Ab initio cancellation of the registration certificate of the appellant - In case of mere non-payment of assessed tax dues, there is no illegality in the transactions entered into by the parties, and hence, the concerned authority should exercise discretion accordingly, and if it finds on facts that a case for cancellation is made out, it may cancel the registration prospectively. - HC Highlights VAT and Sales Tax Sat, 11 Apr 2020 10:57:39 +0530 https://www.taxtmi.com/highlights?id=52894