9911796707
TMI Blog2013 (4) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 and for further direction to the respondent to restore the Sales Tax Registration under the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act. 3. According to the petitioner, they are the registered dealer under the Tamil Nadu Value Added Tax Act, 2006, hereinafter referred to as the Act, on the files of the Assistant Commissioner (CT), 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. They are purchasing the said materials in this State from the registered dealers only against specific orders and effect sales within the State against orders received earlier. They also avail INPUT Tax Credit as per the provisions of the Act and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by the Commissioner of Commercial Taxes. On verification, Deputy Commissioner Enforcement, in the proceedings dated 09.01.2013 recorded that the place of business is part of the residence of the proprietor and it is not suitable for trading of iron and steel and therefore, the registration of the petitioner was cancelled. 5. On the above stated position, I have heard the learned counsel for the parties and perused the materials documents annexed in the typed set of papers. The main plea of the petitioner is that before cancelling the certificate of registration, an opportunity of hearing must have been given to the petitioner to explain the position about the nature and place of business and as long as the said exercise has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter back to the respondent herein for proper verification of the facts and then pass orders in accordance with law. The proceedings of the Joint Commissioner was passed in proceedings No: RP/92/2011 dated 02.03.2012. Thereafter, finding that the said place of business was verified by the Commercial Tax Officer on 13.08.2012 and that place is not sufficient for the goods involved in the business namely iron and steel and those goods being evasion prone commodity, a reference was sent to the Deputy Commercial Tax Officer (CT), Enforcement ( South ), for verification with the guidelines issued by the Commissioner of Commercial Taxes. Thereafter, the Deputy Commissioner, Enforcement South, Chennai, in his verification report dated 9.1.2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate of registration, the procedure contemplated under the Act shall be strictly adhered to. Otherwise, it should be presumed that the authority had failed in his duty to follow the procedure for cancellation of the registration. When the provision contemplates that an opportunity of being heard must be given to the dealer before taking a decision to cancel, modify or amend the certificate of registration issued, it is incumbent on the respondent to follow such a procedure. In this case, it is conspicuously clear that the authority has not at all followed the procedure prescribed under Sub Sections 14 and 15 of Section 39 of the Act in giving an opportunity of hearing to the dealer before cancelling the certificate of registration. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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