TMI Blog2017 (10) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... dent has set aside the order passed by the Joint Commissioner (CT), Chennai North Division, dated 19.11.2015 - The cancellation of the registration by the Assistant Commissioner was at the instance of the petitioner herein. When the Joint Commissioner heard R.P.No.69 of 2015, she had issued notice to the petitioner herein, heard the second respondent and the petitioner herein and by a detailed and speaking order, dismissed the Revision Petition. Copy of the order, dated 19.11.2015, in R.P.No.69 of 2015, has been communicated to the petitioner. Challenging the said order dated 19.11.2015, further revision was filed by the second respondent before the first respondent. Thus, the elementary principle that should have been followed by the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of the Tamil Nadu Value Added Tax Act, 2006, (TNVAT Act), and the Central Sales Tax Act, 1956 (CST Act). The Joint Commissioner hold that the second respondent Mr.Nirmal Kumar Bohra, has obtained registration showing himself as proprietor of M/s.B.S.Silver Emporium by submitting manipulated documents to the office of the Assistant Commissioner, Peddunaickenpet Assessment Circle. 3. The second respondent filed a Writ Petition challenging the said order, dated 01.06.2015 in W.P.No.16508 of 2015. The case of the second respondent was that he is carrying on business in a property belonging to a mutt which was rented out to Writ Petitioner herein. The wife of the second respondent is stated to have entered into a lease agreemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it Petitioner's signature and obtained the registration certificate under the TNVAT Act by concealing partnership deed and the registration of the firm. After securing information through the State Information Commissioner, the Assistant Commissioner (CT), issued notice to the petitioner and after conducting a detailed enquiry, has passed the order dated 01.06.2015, cancelling the registration. The Court, after considering the submissions made on either side, dismissed the Writ Petition filed by the second respondent herein, however granted liberty to file revision before the concerned revisional authority within a time frame. In terms of the liberty granted, the second respondent preferred a revision before the Joint Commissioner (CT), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner. The second respondent has filed a counter affidavit for which a rejoinder affidavit has been filed by the petitioner. 6. I do not propose to go into the factual controversies raised by both parties, since the Court will test the correctness of the impugned order only on the ground as to whether the petitioner had been afforded an opportunity. 7. On a reading of the impugned order, it is seen that the petitioner has not been afforded an opportunity to putforth their contentions. Infact, copy of the impugned order has not been communicated to the petitioner and he has obtained the same under the Right to Information Act. The first respondent has set aside the order passed by the Joint Commissioner (CT), Chennai North Division, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to follow is to set aside the impugned order and this Court has no hesitation in doing so. 9. Mr.A.Thiyagarajan learned Senior Counsel submitted that after the order dated 18.12.2015, the registration certificate has been restored in favour of the second respondent and he is carrying on business and if this Court set aside the impugned order, the Assistant Commissioner (CT), Peddunaickenpet, Assessment Circle will immediately cancel the second respondent's registration and he would be unable to carry on business. Therefore, it is submitted that in the event, the matter is to be remanded to the first respondent for fresh consideration, then the registration certificate issued to the second respondent should not be cancelled in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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