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2015 (4) TMI 778 - HC - VAT and Sales TaxCancellation of registration - exercise of the powers under section 27 - no show cause notice had been issued - held that:- Even, section 27(5)(i) of the Act provides that before cancelling the registration certificate ab initio, an opportunity of hearing is required to be given to the concerned person whose registration certificate is sought to be cancelled ab initio. Under the circumstances, the order passed by the first authority cancelling the registration certificate ab initio can be said to be in breach of principles of natural justice and even in breach of section 27(5)(i) of the VAT Act. - Matter remanded back - Decided in favour of assessee.
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