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TMI Blog2017 (7) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... re, retrospective cancellation with effect from April 2012 is also bad in law. The respondents are directed to restore the petitioner's registration certificate with effect from 01.04.2012 - petition allowed. - W.P.No.12992 of 2017 & W.M.P.Nos.13865 to 13687 of 2017 - - - Dated:- 11-7-2017 - Mr. T.S. Sivagnanam, J. Raveekumar for R. Thirumavalavan for the petitioner. K. Venkatesh, Government Advocate, for the respondents. ORDER Heard Mr. S. Raveekumar, learned Counsel for Mr.R.Thirumavalavan learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondents. With the consent on either side, the writ petition itself is taken up for disposal. 2. The petitioner is before this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not propose to do so at this juncture, on account of the subsequent developments namely, passing the impugned order dated 10.04.2017. When the writ petition was heard earlier, this Court was of the prima facie conclusion that the impugned order is wholly unsustainable and against the directions issued in the earlier Writ Petition. Therefore, while granting an order of interim stay, the respondents were directed to produce the file relating to the petitioner on the next hearing date. Though such a direction was issued, the files have not been produced before this Court when the matter was heard today. 5. The learned Government Advocate would submit that he had spoken to the Assessing Officer, who was informed him that the files are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in the case of Visku Enterprises, Rep. by Proprietrix Rekha Modi v. The Assistant Commissioner (CT), Kothawalchavadi Assessment circle, W.P.No.41583 of 2016 dated 28.11.2016. 7. For all the above reasons, the impugned order calls for interference. Accordingly, this writ petition is allowed, the impugned order is set aside and the respondents are directed to restore the petitioner's registration certificate with effect from 01.04.2012 and receive the returns which have been filed by the petitioner and proceed to complete the assessment in accordance with law and in terms of the directions issued in W.P.Nos.24072 to 24075 of 2016 dated 14.07.2016. No costs. Consequently, the connected miscellaneous petitions are closed. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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