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2019 (2) TMI 394 - HC - VAT and Sales TaxCancellation of registration of the petitioner - TNVAT Act, 2006 - principles of natural justice - Held that:- Perusal of the cancellation clarification notice dated 12.06.2017 would clearly indicate that the petitioner was given 15 days time to make his reply with regard to the business activity being carried on in the premises. Therefore, it is evident that the time granted therein, expires only on 27.01.2017, however, an order of cancellation was issued on 23.06.2017, which means that the respondent has chosen to pass the order without even waiting for the petitioner to make his reply. This Court finds that the impugned cancellation of registration was passed in violation of principles of natural justice - this Court is inclined to set aside the impugned cancellation order - petition allowed.
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