If the department proposed to cancel the registration granted, a heavy burden lay on the assessing authority to establish the existence of facts as may allow for such cancellation of registration. The registration once granted could be cancelled only if one of the five statutory conditions was found present. Per se, no registration may be cancelled by merely describing the firm that had obtained it, was “bogus”. Cancellation of registration has serious consequences. It takes away the fundamental right of a citizen to do business.
Source Paksh Legal
