TMI Blog2017 (10) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... for personal hearing by the registering authority is not fatal. With regard to the cancellation of the petitioner's registration, the same is vitiated on two grounds, namely, the same has been passed without affording an opportunity of personal hearing, which is mandatorily required to be provided and secondly, the cancellation has been done with retrospective effect which is also illegal. Therefore, on these two grounds, the registration cancellation order dated 13.04.2017 calls for interference. Petition allowed - decided in favor of petitioner. - WP.No.21156 of 2017, W.M.P.Nos.22030 and 22031 of 2017 - - - Dated:- 6-9-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. V. Sundareswaran For the Respondents : Mr. K. Ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancellation. The application has to be submitted online and an acknowledgment was given by the department online. Subsequently, notice dated 02.03.2017 termed as verification notice was issued online stating that the petitioner's application for cancellation has been acknowledged and the petitioner was intimated that their place of business will be verified on 03.03.2017 at 17.00 hours and the petitioner was requested to be present in the premises and furnish all the original documents required for causing verification. In the mean time, for the month of January 2017, the petitioner filed their e-returns on 23.03.2017. However, subsequently, the petitioner was asked to receive the e-mail dated 13.04.2017 that the registration under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;s voluntary application. This reasoning given is erroneous, since registering authority was bound to verify the place of business, as per the verification notice dated 02.03.2017. Thus, on both grounds, the revisional authority committed serious error in rejecting the revision petition. These are sufficient grounds to hold that the order passed by the revisional authority dated 11.07.2017 calls for interference. 6. With regard to the cancellation of the petitioner's registration, the same is vitiated on two grounds, namely, the same has been passed without affording an opportunity of personal hearing, which is mandatorily required to be provided and secondly, the cancellation has been done with retrospective effect which is also ill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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