9911796707
TMI Blog2009 (12) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in view of the decision of the High Court reported in Sun Gas Pvt. Ltd. v. Registrar, Tamil Nadu Taxation Special Tribunal [2002] 125 STC 496 (Mad). The said original petition was received by transfer and numbered as writ petition. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (State Act). He is also registered under the provisions of the Central Sales Tax Act, 1956 (Central Act). The petitioner is a dealer in paper and paperboards carrying on business in the State of Kerala. In respect of the business operation in the State of Tamil Nadu, he applied for registration under the State Act. A certificate of registration in TNGST No. 1521561/98-99 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f registration has been cancelled with effect from April 1, 1999, has challenged the proceedings dated December 2, 1999 as indicated in the assessment order dated August 26, 2003. The grievance of the petitioner is two-fold as follows: (i) Before cancellation of the registration certificate, no show-cause notice or opportunity was given to the petitioner. Therefore, there is clear violation of principles of natural justice. (ii) The registration certificate issued on March 31, 1999 is valid from March 30, 1999 until cancelled. The plea of the Department that the certificate is valid for a period of one year is, therefore, untenable. He relied upon a Division Bench judgment of this court in Sun Gas Pvt. Ltd. v. Registrar, Tamil Nadu Taxat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (pages 499 and 500 in 125 STC): "9. The certificate, which was issued to the dealer and which he was required to exhibit at a conspicuous place in his principal place of business, did not state as to when that certificate would expire. It merely said that it is valid from March 2, 1998 until cancelled. The assessee by reading the certificate would have no clue whatever that he was required to seek renewal within two days after receiving the certificate. The order of cancellation was passed within about seven months from the date of issue of the certificate. The statutory provision provides that a certificate of registration is valid for a year and the renewal is required to be at the end of the period of one year or five years, as the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly. The connected W.M.P. is closed. Petition ordered accordingly." In the present case also the certificate is valid for only two days 30th and 31st March, 1999 as per the provision of law. There is no specific indication as to when the renewal has to be effected. The Division Bench judgment1 squarely applies to the facts of the present case. Furthermore, the cancellation of the certificate has been done without proper notice and without opportunity to the petitioner and that fact is not seriously disputed. There is, therefore, clear violation of principles of natural justice. In such view of the matter, the proceedings initiated by the respondent cancelling the TNGST Certificate No. 1521561/98-99 dated March 31, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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