Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1579 - HC - VAT and Sales TaxCancellation of registration of petitioner - reason assigned by the respondent in the impugned notice is that the petitioner has not filed their monthly returns from April 2016 till the date of cancellation - TNVAT Act, 2006 - Held that:- The cancellation is bad in law for more than one reason. Firstly, the impugned order cancels the registration with retrospective effect. Secondly, the petitioner was not given any notice before such cancellation. Thirdly, the reason assigned in the impugned order appears to be factually incorrect, since copies of the e-returns filed on 15.4.2015 upto May 2016 have been produced before this Court. Fourthly, before cancellation of the registration, Section 39(15) of the said Act mandates an opportunity of personal hearing - the impugned assessment order is held to be illegal - petition allowed - decided in favor of petitioner.
|