https://www.taxtmi.com/caselaws?id=795708 Rejection of a regular registration application without a show-cause notice or effective hearing was identified as procedurally unsustainable. The stated basis-that provisional registration was invalid because activities began before its grant-was applied without allowing the applicant to explain its activities or respond to that basis. Fair procedure requires an effective opportunity of hearing before deciding the registration application. The rejection was set aside, and the application was restored for fresh adjudication after affording a fair hearing. en-us Wed, 22 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795708 Rejection of a regular registration application without a show-cause notice or effective hearing was identified as procedurally unsustainable. The stated basis-that provisional registration was invalid because activities began before its grant-was applied without allowing the applicant to explain its activities or respond to that basis. Fair procedure requires an effective opportunity of hearing before deciding the registration application. The rejection was set aside, and the application was restored for fresh adjudication after affording a fair hearing. Case-Laws Income Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795708