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2016 (12) TMI 132 - MADRAS HIGH COURT

2016 (12) TMI 132 - MADRAS HIGH COURT - TMI - Cancellation of the registration certificate - TNVAT Act, 2006 - belated filing of returns - principles of natural justice - Held that: - it is seen that the impugned order of cancellation has been passed in violation of the principles of natural justice without taking into consideration the objections dated 21.10.2016 to the show cause notice dated 20.10.2016. Further in the show cause notice, the petitioner was granted 15 days' time to give their o .....

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July, August and September 2016 and this defect does not exist any longer, since the petitioner filed the returns and paid taxes and the copies in proof of the same have been filed in the typed set of papers. For all the above reasons, the impugned order is held to be illegal. - Registration restored to petitioner - appeal allowed - decided in favor of petitioner-assessee. - Writ Petition No.40968 of 2016 & WMP.Nos.34937 to 34939 of 2016 - Dated:- 22-11-2016 - T. S. Sivagnanam, J. For the P .....

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n as to why the registration should not be cancelled for non filing of the returns for three consecutive months namely for July, August and September 2016. Even prior to the said notice, on 18.10.2016, the respondent proposed to make a best judgment assessment issued for those three months by adding 10% to the turnover of June 2016. 4. The petitioner, on receipt of the notice proposing cancellation of the registration, sent a reply on 21.10.2016, which has been received by the office of the resp .....

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easons being that they are unable to access the website and upload the details. 6. Immediately thereafter, the petitioner filed returns for all the three months and paid taxes, which have been accepted by the respondent. After complying with the same, the petitioner gave a representation dated 15.11.2016 stating that when they wanted to file their monthly returns for the month of October 2016 on 12.11.2016, they were unable to access the website, which showed that the petitioner's registrati .....

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