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2014 (11) TMI 1074 - HC - VAT and Sales TaxCancellation of registration certificate - with retrospective effect - Violation of principles of natural justice - Cancellation is against Section 39(14) of the Tamil Nadu Value Added Tax Act, 2006, which deals with the procedure for Registration - Held that:- the respondent has not assigned any reason much less sufficient reason for cancellation. Further more, no opportunity has been given to the petitioners in terms of Section 39 (15) of the Tamil Nadu Value Added Tax Act, 2006. Therefore, the impugned orders, cancelling the writ petitioners' registration certificates with retrospective effect, are unsustainable and contrary to the provisions of the Act. - Decided in favour of petitioner
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