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2017 (7) TMI 1219 - HC - VAT and Sales TaxRestoration of registration certificate of the petitioner - TNVAT Act, 2006 - no notice of cancellation was served - Held that:- There is no record to show that the notice was issued to the petitioner prior to cancellation of his registration, there was no written order to the said effect and it is a mere entry in the official website. It is a settled legal position that unless and until an order is communicated, the same cannot take effect - the cancellation of the petitioner's registration was illegal. Furthermore, retrospective cancellation with effect from April 2012 is also bad in law. The respondents are directed to restore the petitioner's registration certificate with effect from 01.04.2012 - petition allowed.
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