9911796707
TMI Blog2021 (8) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ses and sales made by them as per the provisions of the TNVAT Act and claimed input tax credit for the tax paid by them at the time of purchase. The sales invoices furnished by the selling dealers indicate that they are registered dealers under the TNVAT Act and the payment by the petitioner was made by cheque. 3.The grievance of the petitioner in nutshell is that the licence was cancelled with retrospective effect and further, the licence of the second dealer was also cancelled and such a retrospective cancellation of licences is bad in law. In order to substantiate the grounds, the learned counsel for the petitioner relied on the judgment of the Hon'ble Division Bench of this Court in the case of Assistant Commissioner (CT), Broadway ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Division Bench in paragraph 22, placing reliance on the decision in the case of Jinsasan Distributors vs. Commercial Tax Officer (CT), Chintadripet Assessment Circle, Chennai reported in (2013) 59 VST 256 (Madras), and by observing that the said decision is squarely applicable to the facts to W.A.No.753 of 2016, held that the Writ Court, has set aside the order passed by the Assessing Officer, cancelling the Registration Certificate of the seller with retrospective effect. The Hon'ble Division Bench in clear terms held that the decision is applicable to the facts of the case before it. 5.As far as the present writ petition is concerned, though the learned counsel for the petitioner made a submission that the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowed, this Court is of the considered opinion that adjudication of facts, application of principles laid down shall be done by the appellate authority by following the procedures contemplated and by affording opportunity to the petitioner. The petitioner is permitted to file appeal to the jurisdictional appellate authority within a period of six weeks from the date of receipt of a copy of this order in a prescribed format and by complying with the provisions of the TNVAT Act along with the documents as well as the judgment relied upon and in the event of filing any such appeal, the appellate authority is directed to consider the same, adjudicate the issues on merits and in accordance with law by affording opportunity to the petitioner an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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