https://www.taxtmi.com/caselaws?id=404554 Cancellation of VAT registration is a serious consequence affecting the right to carry on business, so the dealer must receive a meaningful opportunity to respond. That opportunity is not real unless the show cause notice discloses the specific charge, the factual basis of the allegation, the particulars of the alleged bogus transactions, the names of the other dealers, and the adverse material proposed to be used. A vague notice that suppresses these details violates natural justice, and any cancellation order founded on it is unsustainable. en-us Fri, 19 Feb 2021 00:00:00 +0530 Thu, 25 Feb 2021 09:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404554 Cancellation of VAT registration is a serious consequence affecting the right to carry on business, so the dealer must receive a meaningful opportunity to respond. That opportunity is not real unless the show cause notice discloses the specific charge, the factual basis of the allegation, the particulars of the alleged bogus transactions, the names of the other dealers, and the adverse material proposed to be used. A vague notice that suppresses these details violates natural justice, and any cancellation order founded on it is unsustainable. Case-Laws VAT and Sales Tax Fri, 19 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404554