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2012 (2) TMI 451

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..... ndent : S. Kanmani Annamalai, Government Advocate (T), ORDER :- M. JAICHANDREN J.-Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent. 2. This writ petition has been filed by the petitioner, praying that this court may be pleased to call for and quash the impugned order, dated January 13, 2012, passed by the respondent and to .....

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..... 09 STC 439 (SC), to state that the registration of the petitioner cannot be cancelled, retrospectively. He had also relied on the decisions of this court, in Indo Germa Products Limited v. Assistant Commissioner (CT), Chennai [2011] 45 VST 236 (Mad) and Suriya Service Station, Palloor, Mahe v. Commercial Tax Officer [2000] 3 MLJ 409, to state that the cancellation of the registration cannot be don .....

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..... on the false information given by the petitioner, relating to the rental agreement, in respect of the premises in which the petitioner is said to be carrying on his business and with regard to the letters of introduction submitted by the petitioner. 6. He had also submitted that a notice, dated November 11, 2011, had been issued to the petitioner asking him to produce the necessary records to sub .....

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..... Arulmigu Sundareswarar Thirukoil, having a valid licence to run such a business. 8. It has also been pointed out that a civil suit, in O.S. No. 6565 of 2011, is pending on the file of Ist Assistant Judge, City Civil Court, Chennai, with regard to the dispute relating to the possession of the property in question. It has also been pointed out that another suit, in O.S. No. 7313 of 2011, has also b .....

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..... in accordance with law, with regard to the cancellation of the registration of the petitioner, within a period of two weeks thereafter, after giving an opportunity of personal hearing to the petitioner. It is also made clear that the observations made by this Court, in this order, shall not have any bearing on the decision to be rendered by the appropriate Civil Court, in O.S. Nos. 6565 of 2011 an .....

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