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2011 (12) TMI 483 - ANDHRA PRADESH HIGH COURTWhether the order dated March 10, 2010 passed by the first respondent, Commercial Tax Officer, in form VAT-124 cancelling the registration of the firm, M/s. Santosh Dhaba Exclusive, under the provisions of the Andhra Pradesh Value Added Tax Act, 2005 is illegal on the ground that it was passed without notice to the petitioner? Held that:- It should be noted that rule 14(12) of the Rules says that whenever any order of cancellation is made the VAT dealer shall be given an opportunity of being heard. Further rule 63 of the Rules deals with nomination of responsible person by a VAT dealer in form 560 authorising him/her to sign any returns or any documents or to sign any statements and also to receive any notices and rule 63(2) says that every VAT dealer being a partnership firm, among other entities, shall nominate a person for the purposes of receiving orders and notices. The first respondent or the third respondent are not able to file any document to show that the firm in question nominated the managing partner as person responsible to receive notices on behalf of it. It is true that rule 14(12) does not in so many words indicate anywhere that in the case of a firm, with which we are now concerned, notice to the managing partner of the firm in question is sufficient notice even in the absence of himself being nominated as the person responsible under rule 63(2). It is the contention of Smt Anjali Agarwal that in view of the above situation non-issuance of notice to her vitiates the impugned order. The jurisdiction of this court under article 226 of the Constitution is a discretionary one and in a given case the court can refuse to interfere if interference is not warranted even if there is violation of rules of natural justice.
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