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2009 (12) TMI 895 - MADRAS HIGH COURTCancelling the TNGST Certificate challenged - Held that:- In the present case also the certificate is valid for only two days 30th and 31st March, 1999 as per the provision of law. There is no specific indication as to when the renewal has to be effected. Furthermore, the cancellation of the certificate has been done without proper notice and without opportunity to the petitioner and that fact is not seriously disputed. There is, therefore, clear violation of principles of natural justice. The proceedings initiated by the respondent cancelling the TNGST Certificate No. 1521561/98-99 dated March 31, 1999 is bad and consequently such order is set aside. The respondent is, however, at liberty to initiate proper proceedings after issuance of a show-cause notice to the assessee before proceeding further in the matter. The writ petition is allowed
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