https://www.taxtmi.com/caselaws?id=764541 Rule 6-B(2)(iii) was upheld as valid because Section 5-G authorises composition tax subject to prescribed conditions, so cancellation conditions for default or contravention remained within delegated power. A combined order dealing with cancellation of the L1 certificate and reassessment was not invalid merely because both matters were decided together, as notice had been given on both issues. However, cancellation for belated return filing was found disproportionate on the facts, since the delay caused no prejudice to revenue. The assessment order was set aside and the question of cancellation of composition permission, with the resulting tax liability, was left for fresh consideration by the Assessing Authority. en-us Fri, 10 Jan 2025 00:00:00 +0530 Mon, 13 Jan 2025 08:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764541 Rule 6-B(2)(iii) was upheld as valid because Section 5-G authorises composition tax subject to prescribed conditions, so cancellation conditions for default or contravention remained within delegated power. A combined order dealing with cancellation of the L1 certificate and reassessment was not invalid merely because both matters were decided together, as notice had been given on both issues. However, cancellation for belated return filing was found disproportionate on the facts, since the delay caused no prejudice to revenue. The assessment order was set aside and the question of cancellation of composition permission, with the resulting tax liability, was left for fresh consideration by the Assessing Authority. Case-Laws VAT / Sales Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764541