TMI Blog2008 (10) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... in the time-limits prescribed, the impugned order passed by the respondent is liable to be set aside. The petitioner is hereby directed to file appropriate application before the concerned authorities within a period of two weeks from the date of receipt of a copy of this order. - W.P. No. 23797 of 2008 - - - Dated:- 23-10-2008 - RAJESWARAN S. , J. ORDER:- S. RAJESWARAN J. The writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... web site assigned to the dealers and they were permitted to file returns under the provisions of the TNVAT Act. However, as per the provisions of the TNVAT Rules, every registered dealer under the provisions of the TNGST Act shall file an application in form A along with a sufficiently stamped self-addressed envelope to the registering authority without payment of specified fee before February 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration under the TNVAT Act. Challenging the proceedings of cancellation of registration certificate, the present writ petition has been filed for the above prayer. Learned counsel for both sides submitted that similarly placed persons like the petitioner filed W.P. No. 7024 of 2007 and by an order dated August 29, 2007, reported in Majri Steels v. Commercial Tax Officer, Tiruchy [2007] 9 VST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act nor the subordinate legislation prescribed the consequences of the failure of a registered dealer to apply within the time-limit prescribed. If that be so, the first respondent ought not to have issued the impugned order cancelling the registration even if the petitioner had not filed an application on January 18, 2007. Under such circumstances, this writ petition deserves to be allowed. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings No. PDL.178/2007/A2 dated April 12, 2007 passed by the respondent is set aside. No costs. Consequently connected M.P.s are closed. The petitioner is hereby directed to file appropriate application before the concerned authorities within a period of two weeks from the date of receipt of a copy of this order. On such application being filed by the petitioner, the respondent-department is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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