2016 (11) TMI 1579

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

.....
Mr. T.S.Sivagnanam, J. For Petitioner : Mr.P.Rajkumar For Respondent : Mr.K.Venkatesh, GA ORDER Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner, which is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Ac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and apprised them of the difficulties faced by the petitioner in signing and uploading the monthly returns. In the meantime, the petitioner was informed of the cancellation of the registration. 5. The cancellation is bad in law for more than one reason. Firstly, the impugned order cancels the registration with retrospective effect. Secondly, the petitioner was not given any notice before such ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X