Ab initio cancellation of the registration certificate of the ...
VAT and Sales Tax
April 11, 2020
Ab initio cancellation of the registration certificate of the appellant - In case of mere non-payment of assessed tax dues, there is no illegality in the transactions entered into by the parties, and hence, the concerned authority should exercise discretion accordingly, and if it finds on facts that a case for cancellation is made out, it may cancel the registration prospectively. - HC
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