https://www.taxtmi.com/caselaws?id=408824 Retrospective cancellation of a dealer's registration certificate is impermissible merely because some transactions are alleged to be suspicious or non-genuine, especially where valid transactions also exist on record. The proper course for any proven invalid transactions is assessment proceedings or other action against the concerned parties according to law. Because the impugned cancellation rested on the same basis already rejected in the earlier binding judgment, it was contrary to that ruling and beyond jurisdiction. The retrospective cancellation order was quashed, and restoration of the registration certificate was directed. en-us Mon, 08 Feb 2021 00:00:00 +0530 Tue, 22 Jun 2021 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408824 Retrospective cancellation of a dealer's registration certificate is impermissible merely because some transactions are alleged to be suspicious or non-genuine, especially where valid transactions also exist on record. The proper course for any proven invalid transactions is assessment proceedings or other action against the concerned parties according to law. Because the impugned cancellation rested on the same basis already rejected in the earlier binding judgment, it was contrary to that ruling and beyond jurisdiction. The retrospective cancellation order was quashed, and restoration of the registration certificate was directed. Case-Laws VAT and Sales Tax Mon, 08 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408824