https://www.taxtmi.com/caselaws?id=429793 Revisional deletion of registration entries relating to mining activities and high speed diesel could not stand because the dealer was not given proper separate notice and effective hearing before adverse action affecting both State and Central registration. The High Court found a violation of natural justice and quashed the deletion orders. Tax and penalty demands under the Central Sales Tax Act, 1956, including liability under Section 10A, were founded entirely on those invalid deletions and therefore could not survive. The consequential demand and penalty orders were also quashed, and the writ petitions were allowed. en-us Tue, 18 Oct 2022 00:00:00 +0530 Wed, 14 Jun 2023 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429793 Revisional deletion of registration entries relating to mining activities and high speed diesel could not stand because the dealer was not given proper separate notice and effective hearing before adverse action affecting both State and Central registration. The High Court found a violation of natural justice and quashed the deletion orders. Tax and penalty demands under the Central Sales Tax Act, 1956, including liability under Section 10A, were founded entirely on those invalid deletions and therefore could not survive. The consequential demand and penalty orders were also quashed, and the writ petitions were allowed. Case-Laws VAT and Sales Tax Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429793