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2015 (3) TMI 1216 - MADRAS HIGH COURT

2015 (3) TMI 1216 - MADRAS HIGH COURT - TMI - Cancellation of registration certificate with retrospective effect - Held that: - the decision in the case of Jinasan Distributors vs. Commercial Tax Officer (CT), Chintadripet Assessment Circle, Chennai [2013 (4) TMI 615 - MADRAS HIGH COURT] relied upon. - Direction to activate the registration certificate within a week - writ petition allowed - decided in favor of petitioner. - W.P.No. 5173 of 2015 - Dated:- 3-3-2015 - MR. S.VAIDYANATHAN J. For .....

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ioner relied on the judgment of this court reported in 2013 59 VST 256 (Mad), Jinasan Distributors vs. Commercial Tax Officer (CT), Chintadripet Assessment Circle, Chennai wherein para 12 it has been held as follows: 12. Insofar as the cancellation of the registration certificates of the selling dealers is concerned, it is for those selling dealers to canvas the plea as to when it will take effect either on the date of the order or with retrospective effect. Insofar as the petitioners are concer .....

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egistered selling dealers and availed of input-tax credit. The retrospective cancellation of the registration certificates issued to the sellling dealers cannot affect the right of the petitioners/assessees, who have paid the tax on the basis of the invoices and thereafter claimed the benefit under Section 19 of the TNVAT Act, 2006. they have utilized the goods either for own use or for further sale. At the time when the sale was made, the selling dealers had valid registration certificates and .....

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