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2013 (12) TMI 1383 - HC - VAT and Sales TaxPrinciple of Natural Justice - Opportunity of personal hearing not given - Cancellation of registration certificate - Cancellation done with retrospective effect - Held That:- Issuing authority is competent to cancel certificate, however sub-section (15) of section 39 of the Act, what is contemplated is a personal hearing. Personal hearing is totally different from show-cause notice. Consequently, though the Department has issued a show-cause notice, that will not amount to granting an opportunity of being heard - Following decision of Indo Germa Products Limited Vs. Assistant Commissioner (CT) [2011 (9) TMI 530 - Madras High Court] - Decided in favour of appellant.
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