TMI Blog2018 (2) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... event, before cancellation of the registration, procedure required to be complied with under sub-sections (14) and (15) of Section 39 of the Act has to be mandatorily complied with. This having not been done, cancellation of the petitioner's Registration is held to be not sustainable in law - the respondent is directed to restore the petitioner's registration under the provisions of the TNVAT Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration Certificate, which is shown as Cancelled in the website and to restore the registration certificate. 3.The reason, which is stated by the respondent in the written instruction given to the learned Government Advocate vide letter dated 17.01.2018, is that the Deputy Commercial Tax Officer enquired in the locality, where the petitioner's registered place of business was situated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e office of the respondent. The file does not show that the cancellation of the registration was on account of non-filing of the returns. In fact, such a stand could not have been taken as there is an electronic acknowledgment produced by the petitioner to prove that he has filed the return through on-line on 02.05.2016. Thus, the cancellation of the registration appears to be solely based upon re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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