TMI Blog2013 (2) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... As apparently the order under challenge does not show that there was affixture of notice for cancellation on 21.8.2012. Therefore, the present plea of service of notice through affixture cannot be accepted. The mode of service as contemplated under Rule 19 of TNVAT Rules, 2007 has also not been followed in this case - writ allowed. - Writ Petition No.1189 of 2013 and M.P.No.1 of 2013 - - - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that is cancelled by the impugned order forcing the petitioner to approach this court by way of certiorari. 4. It is stated by the respondent that on 25.10.2012, on verification by the officers, there was no business concern running in the petitioner's above said address. There was no name board as required under Rule 5(7) of TNVAT Rules 2007. Holding that the dealer was not in existence a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application for registration or for a copy or duplicate of the certificate under this Section shall be refused and no order under sub-section (14) shall be made, unless the dealer concerned has been given an opportunity of being heard. 6. The above provision makes it mandatory to issue notice before cancellation of registration and to give opportunity of personal hearing that according to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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