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TMI Blog2023 (12) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... l or Court holding that the registered dealer has in fact contravened the provisions of the Act. It is not in dispute and it is clearly admitted by the learned Government Pleader that the petitioner firm is a going concern, implying and meaning thereby that the petitioner is also providing livelihood to others. In the event, their registration is cancelled, it would automatically result in closure of business and would sound a death knell to the productivity of the petitioner resulting in loss of livelihood, not only to the management, but also to such other persons employed by them. The Writ Petition deserves to be allowed in part. - HON BLE SRI JUSTICE G. NARENDAR AND HON BLE SRI JUSTICE NYAPATHY VIJAY For the Petitioner : Jyothi Ratna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 29(2)(a) of the A.P.G.S.T. Act reads as under: a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed. 6. On a plain reading of the above provision, it is apparent that the provision invests the competent authority with power to cancel the registration in the event of there being a contravention of the provisions of the statute. The language deployed is as under a registered person has contravened . The word contravention is used in the past tense, implying thereby that there has been a finding rendered by a judicial or quasi-judicial authority, that there is a contravention and finding recorded by the competent authority or Court that there has been such a contravention. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, is available only in the event of there being a determination by a competent Tribunal or Court holding that the registered dealer has in fact contravened the provisions of the Act. 10. We are inclined to adopt this view in view of the fact and the consequences that would flow on account of cancellation of registration. It is not in dispute and it is clearly admitted by the learned Government Pleader that the petitioner firm is a going concern, implying and meaning thereby that the petitioner is also providing livelihood to others. In the event, their registration is cancelled, it would automatically result in closure of business and would sound a death knell to the productivity of the petitioner resulting in loss of livelihood, not on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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