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2011 (9) TMI 530 - HC - VAT and Sales TaxPrinciple of Natural Justice - Appellant registered under VAT and CST act failed to file returns from March, 2010 - Show cause issued canceling his registration certificate - Held That:- Issuing authority is competent to cancel certificate, however sub-section (15) of section 39 of the Act, what is contemplated is a personal hearing. Personal hearing is totally different from show-cause notice. Consequently, though the Department has issued a show-cause notice, that will not amount to granting an opportunity of being heard. Thus matter referred back.
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