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2017 (10) TMI 427 - HC - VAT and Sales TaxCancellation of registrations - TNVAT Act - The Joint Commissioner hold that the second respondent Mr.Nirmal Kumar Bohra, has obtained registration showing himself as proprietor of M/s.B.S.Silver Emporium by submitting manipulated documents to the office of the Assistant Commissioner, Peddunaickenpet Assessment Circle - Held that: - the petitioner has not been afforded an opportunity to putforth their contentions. Infact, copy of the impugned order has not been communicated to the petitioner and he has obtained the same under the Right to Information Act. The first respondent has set aside the order passed by the Joint Commissioner (CT), Chennai North Division, dated 19.11.2015 - The cancellation of the registration by the Assistant Commissioner was at the instance of the petitioner herein. When the Joint Commissioner heard R.P.No.69 of 2015, she had issued notice to the petitioner herein, heard the second respondent and the petitioner herein and by a detailed and speaking order, dismissed the Revision Petition. Copy of the order, dated 19.11.2015, in R.P.No.69 of 2015, has been communicated to the petitioner. Challenging the said order dated 19.11.2015, further revision was filed by the second respondent before the first respondent. Thus, the elementary principle that should have been followed by the first respondent is to issue notice to the second respondent,(the revision petitioner) as well as the petitioner herein, who is a proper and necessary party to the proceedings. The matter is to be remanded to the first respondent for fresh consideration, then the registration certificate issued to the second respondent should not be cancelled in the interregnum - petition allowed by way of remand.
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