Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (3) TMI 754

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... otice is required to be issued before taking any steps towards cancellation of registration of a dealer - impugned order quashed for breach of principles of natural justice - petition allowed - decided in favor of petitioner. - W.P.No.42857 of 2016, W.M.P.No.36754 of 2016 - - - Dated:- 9-12-2016 - Rajiv Shakdher, J. For Petitioner : Mr.C.Bakthasiromoni For Respondent : Mr.S.Kanmani An .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ), in breach of the principles of natural justice. 5.In support of his submission, the learned counsel for the petitioner relies upon the provisions of Section 39(15) of the 2006 Act. For the sake of convenience, the aforementioned provisions are extracted hereunder: Section 39(14): The authority granting the certificate of registration may, by order, for good and sufficient reasons to can .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 8.Counsel for the respondent says that his instructions are to the effect that even though notice was sent to the petitioner for hearing, the same was returned with the endorsement that the petitioner had left from the given address. 9.Counsel for the petitioner says, that the petitioner has received no such notice. 10.There is however, nothing record before me, which would support th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to be issued before taking any steps towards cancellation of registration of a dealer. It would suffice, if the respondent would direct the notice to the address stated to be available in its record. In addition the respondent shall also direct the notice to the address given in the writ petition. Furthermore, respondent shall retain proof of despatch of notice. 15.The writ petition is disposed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates