Judgment 1. Heard the learned counsel appearing for the petitioner, as well as the learned counsel appearing on behalf of the respondent. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that the registration of the petitioner, under the Tamil Nadu Value Added Tax Act, 2006, and the Central Sales Tax Act, 1956, had been cancelled, without issuing a notice to the petitioner. 3. The learned counsel appearing on behalf of the respondent had submitted that a notice had been sent to the petitioner, before the impugned order had been passed. However, the notice had been returned, as unserved. 4. In such circumstances, the impugned order of the respondent, dated 18.07.2011, is set aside. The petitioner shall appear before the respondent, on 26.03.2012, along with the relevant documents, including the PAN card. Thereafter, it is for the respondent to consider the claims made by the petitioner and pass appropriate orders thereon, on merits and in accordance with law. 5. The writ petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petitions are closed.