9911796707
TMI Blog2017 (7) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, 19892, 19893, 19894, 19895, 19896, 19897, 19898 of 2015 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ing contained in this Act, where a dealer is a body corporate and has more than one place of business, Commissioner may, subject to such conditions as may be prescribed and with the consent of the dealer, treat each of such places of business as a separate unit for the purposes of levy, assessment and collection of tax and thereupon all the provisions of this Act regarding registration, filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing to the petitioner assessee and consequently sub-Section (6) of Section 38 does notpermit cancellation of registration itself as such. 5. The learned counsel for the Revenue, however, sought to support the impugned endorsement issued by the learned Commissioner. 6. Having heard the learned counsel for the parties, this Court is of the opinion that even though it is true that subsequently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of the petitioner assessee has suddenly rendered it as unregistered Dealer, depriving it of the several benefits which enure or are available to a Registered Dealerunder the provisions of the KVAT Act, 2003. An adverse order passed without prior opportunity of hearing is otherwise also unsustainable. 7. The present writ petitions are therefore liable to be allowed. The same are accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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