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2016 (12) TMI 132 - HC - VAT and Sales TaxCancellation of the registration certificate - TNVAT Act, 2006 - belated filing of returns - principles of natural justice - Held that: - it is seen that the impugned order of cancellation has been passed in violation of the principles of natural justice without taking into consideration the objections dated 21.10.2016 to the show cause notice dated 20.10.2016. Further in the show cause notice, the petitioner was granted 15 days' time to give their objections and the objections given by the petitioner are well within the 15 days' time. Therefore, it is not known as to how the respondent could have passed a cancellation order on the very same day - the date on which the show case notice was issued i.e 20.10.2016. Further, there is no plausible explanation as to why the official has signed the order only on 15.11.2016. In any event, the reason for cancellation of the petitioner's registration is for non filing of the returns for the months of July, August and September 2016 and this defect does not exist any longer, since the petitioner filed the returns and paid taxes and the copies in proof of the same have been filed in the typed set of papers. For all the above reasons, the impugned order is held to be illegal. Registration restored to petitioner - appeal allowed - decided in favor of petitioner-assessee.
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