Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent. 2. The main contention of the learned counsel appearing for the petitioner is that the respondent had cancelled the registration certificates of the petitioner, issued, both under the Tamil Nadu Value Added Tax, 2006 and, under the Central Sales Tax Act, 1956, without issuing a notice, as per the provisions of Rule 19 of the Tamil Nadu Value Added Tax Rules, 2007. Further, the cancellation of the registration certificates of the petitioner had been done, by the respondent, illegally, with retrospective effect. 3. The learned counsel appearing on behalf of the respondent had not been in a position to show that a notice had been issued to the petitioner, before the cancellation of the registration certificates, as per Rule 19 of the Tamil Nadu Value Added Tax Rules, 2007. Further, it is not open to the respondent to cancel the registration certificates, with retrospective effect. 4. In such circumstances, the impugned proceedings of the respondent, dated 07.10.2011, is set aside. However, it is made clear that it would be open to the respondent, to cancel the registration certificates in question, after issuing a notice to the petitioner and by following the procedures prescribed for the cancellation of such certificates. The registration of the petitioner, under the Tamil Nadu Value Added Tax Act , 2006, and the Central Sales Tax Act, 1956, shall be restored by the respondents, within a period of the three days from the date of receipt of a copy of this order. 5. Accordingly, this Writ Petition stands allowed, with the above observations. No costs. Consequently, connected Miscellaneous Petition is closed.