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2021 (3) TMI 600 - HC - VAT and Sales TaxCancellation of Registration Certificate granted to the respondent - TNVAT Act - HELD THAT - The order passed in the writ petition is dated 10.03.2015. Though the appeal was filed by the Department as early as November 2015 the same has not been admitted nor any interim order was granted and has been heard on two occasions and adjourned. Therefore no useful purpose would be served by keeping the appeal pending any longer. The order passed in the writ petition is confirmed - the retrospective cancellation of the respondent s Registration Certificate is interfered with - the appellant are directed to issue notice to the respondent to the correct address and proceed in accordance with law in terms of the liberty granted by the learned Single Bench by invoking Section 39(14) of the Act - appeal disposed off.
Issues:
Challenge to cancellation of Registration Certificate under TNVAT Act, 2006. Analysis: The appeal before the Madras High Court was against the order cancelling the Registration Certificate granted to the respondent under the Tamil Nadu Value Added Tax Act, 2006. The respondent had challenged this cancellation through a writ petition. The Court noted that the Revenue had accepted that the issue was covered by a previous decision. However, the Revenue raised concerns about bogus dealers and unauthorized availment of input tax credit. The Court acknowledged these concerns but found that they were not sufficient grounds to interfere with the order passed by the Single Bench. The Court observed that the Department had the liberty to proceed against the respondent under Section 39(14) of the TNVAT Act. There were issues with serving notice to the respondent, as the address was incorrect, and the respondent's counsel also reported difficulty in contacting the respondent. The Court, while confirming the order passed in the writ petition, directed the appellant to issue notice to the respondent at the correct address and proceed in accordance with the law as per the liberty granted by the Single Bench under Section 39(14) of the Act. The Court disposed of the writ appeal with these observations and closed the connected miscellaneous petition. No costs were awarded in this matter.
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