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2011 (2) TMI 1340 - ANDHRA PRADESH HIGH COURTCancellation of VAT registration granted earlier to the petitioner - Held that:- The statutory prescription of section 19(2) of the Act is that the dealer should first be put on notice, be given an opportunity of being heard, and only thereafter is the prescribed authority entitled to cancel registration, that too only if he is satisfied that there are good and sufficient reasons to do so. Admittedly, the show-cause notice dated May 19, 2010 was not even served on the petitioner before the certificate of registration was cancelled. As the petitioner was neither put on notice nor given an opportunity of being heard, the impugned order of cancellation of registration dated July 26, 2010 falls foul of the statutory requirement of section 19(2) of the Act and is therefore, quashed. We have taken a lenient view considering the fact that the first respondent is more than 57 years of age, and she is on the verge of retirement from service. For her attempts to show the petitioner in poor light, only with a view to escape blame for her illegal acts, we consider it appropriate to impose exemplary costs quantified as ₹ 5,000 which the first respondent shall pay from her pocket to the petitioner within a period of four weeks from today. Writ petition is allowed with exemplary costs
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