Judgment :- 1. Heard the learned counsel 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, both under the Central Sales Tax Act, 1956, as well as under the Tamil Nadu Value Added Tax Act, 2006, had been cancelled by the impugned proceedings of the respondent, dated 05.05.2011, without issuing a prior show cause notice to the petitioner and therefore, the impugned proceedings is arbitrary and invalid in the eye of law. 3. The learned counsel appearing on behalf of the respondent had submitted that notices, dated 28.02.2011 and 04.04.2011 had been served on the petitioner, along with the impugned proceedings of the respondent, dated 05.05.2011, on 18.04.2012. 4. In such circumstances, the impugned proceedings of the respondent, dated 05.05.2011, is set aside. The petitioner shall file its reply to the notice, dated 04.04.2011, before the respondent, within 15 days from today. On receipt of the reply to be submitted by the petitioner, the respondent shall consider the same and pass an appropriate orders thereon, within a period of 15 days thereafter. 5. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petitions are closed.