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M/s. Ranka Agency Versus The Joint Commissioner (CT) And The Assistant Commissioner (CT)

2016 (4) TMI 437 - MADRAS HIGH COURT

Cancellation of registration certificate - without providing an opportunity of personal hearing - Provisions under section 39(15) was not complied - Held that:- without invoking the provisions under Section 39(14) as well as 39(15) of the Tamilnadu Value Added Tax Act, 2006, in one line order, the Registration certificate of the petitioner got cancelled by the 2nd respondent. The 1st respondent being the revisional authority also failed to look into the provision of the act and dismissed the rev .....

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o the petitioner. Also the 2nd respondent is directed to restore the registration certificate or registration number of the petitioner forthwith, so as to enable the petitioner to have their on line operations. - Petition disposed of - W.P.No.109 of 2016 - Dated:- 12-1-2016 - MR. R.MAHADEVAN, J For the Petitioner : M/s. C. Rekha Kumari For the Respondent : Mr. V. Hari Babu, Additional Govt. Pleader ORDER Petitioner has filed this writ petition challenging the impugned proceedings of the 2nd resp .....

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thly returns up to 20.1.2015 and the same was acknowledged by the 2nd respondent. While so, the petitioner was issued with an order dated 2.1.2015 passed by the 2nd respondent stating that the registration is ordered to be cancelled with effect from 1.4.2014. 4. It is the case of the petitioner that until 20.1.2015, the petitioner was not informed by any notice or about the proposal of the Department to cancel the registration of the petitioner. Further in the order dated 2.1.2015, the provision .....

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m. Against which, the present Writ Petition has been filed. 5. Learned counsel for the petitioner submitted that the 2nd respondent, without even issuing any notice or providing any opportunity of personal hearing as per Section 39(15) of the Tamilnadu Value Added Tax Act, 2006, cancelled the registration certificate with retrospective effect. She further submitted that the impugned order dated 1.2.2015 passed by the 2nd respondent does not disclose any reason for cancellation of registration wi .....

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