9911796707
TMI Blog2009 (12) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 31, 1999 is bad and consequently such order is set aside. The respondent is, however, at liberty to initiate proper proceedings after issuance of a show-cause notice to the assessee before proceeding further in the matter. The writ petition is allowed - Writ Petition No. 35665 of 2005 - - - Dated:- 14-12-2009 - SUDHAKAR R. , J. ORDER:- R. SUDHAKAR J. Original petition No. 1544 of 2003 was filed before the Tamil Nadu Taxation Special Tribunal at Chennai praying to declare the proceedings of the respondent in R.C. No. 3574 of 1991 A1 dated December 2, 1999 as illegal and contrary to the certificate of registration issued by the respondent dated March 31, 1999 and further direct the respondent to grant a reasonable opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003 an assessment order was passed by the Commercial Tax Officer demanding tax and penalty for three years. In the proceedings dated August 26, 2003, it was indicated by the respondent as follows: You were a registered dealer in this office in paper and paper Boards at No. 28, Gopalakrishna Road, Vee Kay Manor, Chennai 17 and the registration number allotted to you were as under: The registration was in force from March 30, 1999 TNGST No. 1521561. CST No. 772810. Subsequently, your registration certificate both under the TNGST and CST Acts were cancelled with effect from April 1, 1999, since, you have not renewed the registration for the year 1999-2000 (vide this office proceeding in RC. No. 3574 of 1991 dated December 2, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been renewed on April 1, 1999 as the certificate is valid for only two days, (i.e.) 30th and 31st of March, 1999. Having considered the rival contentions and as per records produced, the stand of the Department cannot be accepted in the factual matrix of the present case. In this case, the wording in the certificate dated March 31, 1999 is this certificate is valid from March 30, 1999 until cancelled . In effect the certificate does not state the date of expiry and when the renewal has to be made. The case that was decided by the Division Bench of this court in Sun Gas Pvt. Ltd. [2002] 125 STC 496 (Mad), is almost similar to the facts of the present case. The Division Bench passed the following order setting aside the proceedings of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eek renewal in time by misleading him about the need for such renewal, must at the minimum put him on notice about the correct state of the law and give him an opportunity to seek renewal. The abrupt cancellation as done in this case was wholly impermissible. 11. We make it clear that the relief we are granting to the assessee herein is purely on account of the misleading form, which the Revenue chose to use to grant the certificate of registration to the assessee. 12. In the result, the impugned order of the Tribunal is set aside. The order of cancellation cancelling the certificate of registration of the assessee is also set aside. Liberty is reserved to the Revenue to issue a show-cause notice to the assessee and give him time to s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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