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2012 DIGILAW 783 (MAD)

F. K. M. Steels v. Assistant Commissioner (CT)

2012-02-14

M.JAICHANDREN

body2012
Judgment :- 1. Heard the learned counsels appearing for both sides. 2. The main contention of the learned counsel appearing for the petitioners is that the sales tax registrations of the petitioners, under the Tamil Nadu Value Added Tax Act, 2006, had been cancelled by the impugned orders of the respondent, dated 29.6.2010, without giving an opportunity of personal hearing to the petitioners, contrary to clause 15 of Section 39 of the Tamil Nadu Value Added Tax Act, 2006. 3. The learned counsel appearing for the petitioners had further submitted that the registrations of the petitioners cannot be cancelled retrospectively, contrary to law. Therefore, the impugned orders of the respondent are liable to be set aside. 4. In the counter affidavit filed on behalf of the respondent, it has been stated that the petitioners have not been maintaining the books of accounts and the monthly returns had not been filed, as per the provisions of the Tamil Nadu Value Added Tax Act, 2006, and the rules framed thereunder. 5. In view of the averments made on behalf of the petitioners as well as the respondent, and on a perusal of the records available, it is seen that the registrations of the petitioners had been cancelled by the impugned orders of the respondent, without giving an opportunity of personal hearing to the petitioners, as provided under clause 15 of Section 39 of the Tamil Nadu Value Added Tax Act, 2006. 6. Further, nothing has been shown on behalf of the respondent to substantiate the claim that the respondent has the authority or power to cancel the registration, retrospectively. In such circumstances, the impugned orders of the respondent are set aside. However, it would be open to the respondent to serve notices on the petitioners, at the addresses furnished by the petitioners in the present writ petitions, asking the petitioners to show cause as to why the registrations of the petitioners should not be cancelled. On receipt of such notices, the petitioners shall file its objections, if any, along with the relevant documents. On receipt of such objections, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, after giving an opportunity of personal hearing to the petitioners. The writ petitions are disposed of accordingly. No costs. Connected M.P.Nos.1,1, and 1 of 2012 and M.P.Nos.2, 2 and 2 of 2012 are closed.