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2013 (2) TMI 302 - MADRAS HIGH COURTTNVAT Act - Cancellation of registration certificate - Held that:- As per Section 39(14) and (15) of the TNVAT Act, 2006 it is mandatory to issue notice before cancellation of registration and to give opportunity of personal hearing that according to the petitioner has not been granted. As apparently the order under challenge does not show that there was affixture of notice for cancellation on 21.8.2012. Therefore, the present plea of service of notice through affixture cannot be accepted. The mode of service as contemplated under Rule 19 of TNVAT Rules, 2007 has also not been followed in this case - writ allowed.
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