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2009 (10) TMI 838 - KERALA HIGH COURTRegistration of the petitioner granted under the KVAT Act and the CST Act cancelled - whether the ingredients of section 16(10) read with rule 17(18)(vii) was established, justifying cancellation of registration? Held that:- Since no action as enumerated in rule 28 was resorted to in any of these cases on the dishonour of any one of the cheques, on any earlier occasion, and also because of the fact that the action is initiated specifically on the basis of reasons contemplated under section 16(10), and not under section 16(9). There was no independent application of mind rendered by the competent authority while issuing the proposals and while finalizing the proceedings. It is evident that the entire proceedings were pursued in an attempt to give effect to the instructions issued by the Commissioner of Commercial Taxes. The cryptic nature of the conclusions narrated in the impugned orders, itself reveals non-application of mind and non-advertence to the objections. Writ petitions are allowed quashing the impugned orders in all the three cases, wherein registration of the petitioners under KVAT Act and CST Act is cancelled.
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