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2016 (1) TMI 1226 - HC - VAT and Sales TaxPrinciples of Natural Justice - Cancellation of TIN registration - single line order of cancellation passed, without assigning any reason - Held that: - Though the learned Additional Government Pleader appearing for the respondent submitted that a show-cause notice was sent to the petitioner and the same was returned for want of sufficient address, the fact remains that those facts are not reflected in the impugned order and thus, it is evident that before passing such order, the petitioner was not at all heard. Therefore, this Court is fully satisfied that the impugned order of cancellation of registration passed is in violation of principles of natural justice, that too, without assigning any reason cannot be sustained - petition allowed - matter on remand.
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