Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 900 - HC - VAT and Sales TaxCancellation of Registration Certificate – Forged rent agreement – Vide impugned order Registration Certificate granted to petitioner was cancelled, without even considering her objections and request for personal hearing – Whether cancellation of registration certificate on grounds that rent agreement was not authenticated one was justified – Held that:- Section 39(14) of Tamil Nadu Value Added Tax Act, 2006, empowers registering authority to cancel registration for any justifiable reasons – Rental agreements was not mandatory either for issuing Registration Certificate or cancelling same –But in current case, impugned order came to be passed only on alarming circumstances of presentation of forged documents and related rival claims – Against impugned order, there was alternative remedy under Section 54 of TNVAT Act to ventilate grievances of petitioner – It was always open to parties to seek appropriate remedies from Civil Court – Decided against the petition.
|