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2021 (8) TMI 44 - HC - VAT and Sales TaxCancellation of petitioner's license - input tax credit - grievance of the petitioner in nutshell is that the licence was cancelled with retrospective effect and further, the licence of the second dealer was also cancelled and such a retrospective cancellation of licences is bad in law - HELD THAT:- This Court is of the considered opinion that the Hon'ble Division Bench placing reliance on the decision in the case of JINSASAN DISTRIBUTORS VERSUS THE COMMERCIAL TAX OFFICER (CT) [2013 (4) TMI 615 - MADRAS HIGH COURT], and by observing that the said decision is squarely applicable to the facts, held that the Writ Court, has set aside the order passed by the Assessing Officer, cancelling the Registration Certificate of the seller with retrospective effect. The Hon'ble Division Bench in clear terms held that the decision is applicable to the facts of the case before it. Such a factual adjudication requires verification and scrutinisation or original records, documents and evidences - in the interest of justice, it would be appropriate that the petitioner must be given an opportunity to adjudicate the facts and circumstances as well as to place the judgment of the Hon'ble Division Bench before the appellate authority concerned for the purpose of redressal of their grievances. These being the principles to be followed, this Court is of the considered opinion that adjudication of facts, application of principles laid down shall be done by the appellate authority by following the procedures contemplated and by affording opportunity to the petitioner. The petitioner is permitted to file appeal to the jurisdictional appellate authority within a period of six weeks from the date of receipt of a copy of this order in a prescribed format and by complying with the provisions of the TNVAT Act - Petition disposed off.
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