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2018 (4) TMI 2 - HC - VAT and Sales TaxPrinciples of Natural Justice - the petitioner was not granted clear 15 days time to submit its objection - cancellation of registration certificate - Held that: - the petitioner did not have opportunity to produce any record to establish that the cancellation of the registration of the selling dealer was with retrospective effect. Thus, this Court is of the view that the respondent could have afforded reasonable opportunity to the petitioner before finalizing the assessment as has been done by virtue of the impugned order - petition disposed off.
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