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TMI Blog2018 (4) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... cancellation of the registration of the selling dealer was with retrospective effect. Thus, this Court is of the view that the respondent could have afforded reasonable opportunity to the petitioner before finalizing the assessment as has been done by virtue of the impugned order - petition disposed off. - W.P No.8450 of 2017 and W.M.P.Nos.9248 & 9249 of 2017 - - - Dated:- 4-10-2017 - Mr. T.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce as the petitioner was not granted clear 15 days time to submit its objection. Second ground of challenge is by stating that the purchases effected from Tvl.Akash Modular Furnitures whose certificate of registration was cancelled with effect from 31.05.2011 and the cancellation of their registration being done with retrospective effect is now put against the petitioner. 4. It is seen that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the assessment as has been done by virtue of the impugned order, presumably as the financial year was going to close. 6. Thus, for the reasons, this Court is of the clear view that the writ petition is disposed of by directing the petitioner to treat the impugned proceedings as show cause notice and submit their submissions within 15 days from the date of receipt of a copy of this order. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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