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TMI Blog2013 (4) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... one passed in violation of the principles of natural justice, is unsustainable and is accordingly quashed - The matter is remanded back to the respondent with liberty to the respondent to proceed afresh by affording an opportunity of hearing to the petitioner and then proceed further to pass appropriate orders in accordance with law within a period of four weeks from the date of receipt of a copy of this order - The writ petition stands allowed with the above directions - Connected miscellaneous petition is closed. - Writ Petition No.7092 of 2013 - - - Dated:- 25-3-2013 - V. Dhanapalan,J. For petitioner :: M/s. C. Baktha Siromani For respondent :: Mr. Manoharan Sundaram ORDER With the consent of the learned counsel o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (CT), Chennai South Division. The revisional authority, after hearing the case in detail, has remanded the issue of cancellation of Registration to the Assistant Commissioner (CT), Thiruvanmiyur Assessment Circle, for further action. The said authority, without affording an opportunity to the petitioner to represent the case which was remanded by the Joint Commissioner (CT), Chennai South Division, has cancelled the registration of the petitioner on the ground that there was no business activity noticed in the given address while the petitioner claims to be doing business in the same place. This has affected petitioner's right to do business and hence, the present writ petition. 4. The learned Government Advocate, on instruction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that before taking such a decision, the authority has to give an opportunity of hearing to the dealer. 6. A circumspection of the fact would reveal that the petitioner is a dealer registered with the respondent Department in Thiruvanmiyur Assessment Circle, having TIN No: 33370922552 and C.S.T. No: 721878 dated 13.07.2000. Petitioner is a dealer in iron and steel, who purchases iron and steel from the dealers within the State and effect sale, again within the State and it has availed INPUT Tax Credit as per the provisions of the Act. While so, the respondent has cancelled the Sales Tax Registration of the petitioner on 31.05.2010. 7. It is seen that petitioner's registration had been cancelled with effect from 01.04.2009 statin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings of the Assistant Commissioner (CT), Thiruvanmiyur Assessment Circle, in reference Rc. No: 1556/2012/A2 dated 22.01.2013. Such a cancellation has been challenged in this writ petition for the reason that the procedure contemplated under Section 39 of the Act has not been followed before cancelling the registration. 8. Section 39 of the Tamil Nadu Value Added Tax Act contemplates the procedure for registration. Sub Section 14 and 15 of the said Section 39 are relevant for the purpose of our case. It reads thus : 39. Procedure for Registration. .... .... .... (14) The authority granting the certificate of registration may, by order, for good and sufficient reasons to cancel, modify or amend any certificate of registration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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