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2016 (4) TMI 437 - HC - VAT and Sales TaxCancellation of registration certificate - without providing an opportunity of personal hearing - Provisions under section 39(15) was not complied - Held that:- without invoking the provisions under Section 39(14) as well as 39(15) of the Tamilnadu Value Added Tax Act, 2006, in one line order, the Registration certificate of the petitioner got cancelled by the 2nd respondent. The 1st respondent being the revisional authority also failed to look into the provision of the act and dismissed the revision. This Court in a number of cases, directed the departmental authorities to follow the principles of natural justice as well as the provisions of the Act with regard to the cancellation of registration of dealers but even then, such type of orders are being passed. Blatant violation of the provisions of the act. Therefore, the 2nd respondent is strictly directed to follow the provisions under sections 39(14) and 39(15) of Tamilnadu Value Added Tax Act, 2006 after affording due opportunity to the petitioner. Also the 2nd respondent is directed to restore the registration certificate or registration number of the petitioner forthwith, so as to enable the petitioner to have their on line operations. - Petition disposed of
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