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2016 (8) TMI 296 - HC - VAT and Sales TaxValidity of cancellation of TIN registration number - merit of the case not examined – principle of natural justice - GVAT - Sub-rule (3) of rule 10 postulate a specific mandate to the authority that when the Commissioner intends to cancel or suspend the registration under sub-rule (5) or (5A) of section 27, he shall give a notice to the dealer with form No.104 – Held that: - the authority before canceling the registration of the appellant, has not observed this specific procedure as contained under the relevant rules - In the present case however, no notice either in form No.104, or any other manner was issued to the petitioner why the registration should not be canceled. The reasonable opportunity concept is brushed aside before taking action against the appellant and therefore, the impugned orders are required to be quashed and set aside hereby – matter remanded back - Decided in favor of appellant.
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