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2018 (2) TMI 1167 - HC - VAT and Sales TaxCancellation of registration - TNVAT Act - non-existent dealer - Held that: - the cancellation of the registration appears to be solely based upon report of the Deputy Commercial Tax Officer, which in fact is a report submitted by another officer of the Department. In any event, before cancellation of the registration, procedure required to be complied with under sub-sections (14) and (15) of Section 39 of the Act has to be mandatorily complied with. This having not been done, cancellation of the petitioner's Registration is held to be not sustainable in law - the respondent is directed to restore the petitioner's registration under the provisions of the TNVAT Act - petition disposed off.
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