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TMI Blog2015 (3) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 [ 2015 (3) TMI 1216 - MADRAS HIGH COURT] it has been held that the registration certificates are to be activated. The respondent is directed to restore the registration certificate of the petitioner forthwith on production of a copy of this order - petition allowed. - W.P. No. 6614 of 2015 and M.P. Nos. 1 & 2 of 2015 - - - Dated:- 10-3-2015 - The Honourable Mr. Justice M. Duraiswamy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue Added Tax, 2006 (hereinafter referred to as the Act ) and Rules made thereunder. The respondent has cancelled the registration certificate with retrospective effect from 28.07.2010 through the proceedings dated 12.01.2015, which is contrary to Section 39(14) of the Act. When there is no enabling provision to cancel the registration certificate with retrospective effect, the respondent had pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed in the said writ petition, I quash the impugned order dated 12.01.2015 and the writ petition stands allowed. The respondent is directed to restore the registration certificate of the petitioner forthwith on production of a copy of this order. It is open to the respondent to invoke Section 39(14) of the Act and proceed against the petitioner in accordance with law. If such proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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