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2021 (3) TMI 600 - HC - VAT and Sales TaxCancellation of Registration Certificate granted to the respondent - TNVAT Act - HELD THAT:- The order passed in the writ petition is dated 10.03.2015. Though the appeal was filed by the Department as early as November, 2015, the same has not been admitted, nor any interim order was granted and has been heard on two occasions and adjourned. Therefore, no useful purpose would be served by keeping the appeal pending any longer. The order passed in the writ petition is confirmed - the retrospective cancellation of the respondent's Registration Certificate is interfered with - the appellant are directed to issue notice to the respondent to the correct address and proceed in accordance with law in terms of the liberty granted by the learned Single Bench by invoking Section 39(14) of the Act - appeal disposed off.
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