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2018 (2) TMI 1167 - HC - VAT and Sales TaxCancellation of registration - TNVAT Act - non-existent dealer - Held that - the cancellation of the registration appears to be solely based upon report of the Deputy Commercial Tax Officer, which in fact is a report submitted by another officer of the Department. In any 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 - petition disposed off.
Issues:
1. Petitioner seeking direction to furnish copy of order cancelling registration under TNVAT Act. 2. Petitioner seeking direction to withdraw status of cancelled Registration Certificate and restore it. Analysis: 1. The petitioner filed writ petitions seeking directions related to the cancellation of their registration under the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act). The respondent justified the cancellation based on findings that the petitioner was not carrying on business at the registered place and had not filed annual returns. However, the petitioner provided evidence of filing the annual return for 2015-16. The court noted that the cancellation was solely based on a report by the Deputy Commercial Tax Officer, without following the mandatory procedures under the Act. As a result, the court held the cancellation of registration to be legally unsustainable. 2. The court directed the respondent to restore the petitioner's registration within two weeks from the date of the order. It was emphasized that the cancellation lacked legal basis due to non-compliance with statutory procedures, specifically sub-sections (14) and (15) of Section 39 of the TNVAT Act. The court's decision was based on the evidence provided by the petitioner regarding the filing of the annual return, which contradicted the reasons cited for the cancellation. Consequently, the writ petitions were disposed of with the specified terms, and no costs were awarded to either party.
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