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TMI Blog2013 (12) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 39 of the Act, what is contemplated is a personal hearing. Personal hearing is totally different from show-cause notice. Consequently, though the Department has issued a show-cause notice, that will not amount to granting an opportunity of being heard - Following decision of Indo Germa Products Limited Vs. Assistant Commissioner (CT) [2011 (9) TMI 530 - Madras High Court] - Decided in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled, as per Section 39(14) of the Tamil Nadu Value Added Tax Act, 2006, without giving an opportunity of personal hearing to the petitioner, as contemplated under Clauses 14 and 15 of Section 39 of the Tamil Nadu Value Added Tax Act, 2006. It had also been stated that the cancellation of the registration had been done, arbitrarily and illegally, with retrospective effect, from 11.7.2012. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cancelling the registration of the petitioner. Further, the impugned order had been passed by the respondent, cancelling the registration of the petitioner, with retrospective effect, without having the power or the authority to do so. 5. Clause 14 of Section 39 of the Tamil Nadu Value Added Tax Act, 2006, makes it clear that the registration of a dealer can be cancelled only on the basis of suf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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