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2016 (6) TMI 1324 - HC - VAT and Sales TaxRestoration of registration under TNVAT Act - petitioner s registration certificate has been cancelled on the alleged ground stopped Business Dealer . Held that - It appears that the petitioner has independently challenged the notice dated 13.5.2016. However, since the representation dated 12.2.2015 is pending with the respondent, there shall be a direction to the respondent to consider the said representation dated 12.2.2015 and pass appropriate orders on merits and in accordance with law. If the order of cancellation has not been already served on the petitioner, then the authenticated copy of the said order shall be served on the petitioner - petition disposed off.
Issues:
1. Restoration of registration under the Tamil Nadu Value Added Tax Act, 2006. Analysis: The petitioner sought a writ of mandamus to restore their registration under the Tamil Nadu Value Added Tax Act, 2006, after learning from the Commercial Taxes Department's website that their registration certificate had been canceled due to the alleged reason of being a "stopped Business Dealer." The petitioner contended that they were not provided with a copy of the cancellation order nor given any prior notice regarding the same. They denied reporting to the respondent that their business had ceased and were surprised to receive a notice implying that they had informed about stopping the business from April 1, 2012. The petitioner submitted a representation on February 12, 2015, challenging the cancellation. The court noted that although the petitioner had independently challenged a subsequent notice dated May 13, 2016, the representation from February 12, 2015, was still pending with the respondent. The court directed the respondent to consider the representation dated February 12, 2015, and make a decision based on merit and in accordance with the law. If the cancellation order had not been served to the petitioner, they were to receive an authenticated copy of the same. The court mandated that these actions be completed within three weeks from the date of receipt of the order. Consequently, the writ petition was disposed of with no costs imposed.
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