Tvl. Rock Fort Paints, rep. by its Proprietor Mr. R. Krsna Murtii v. Assistant Commissioner (CT) Pudukkottai
2016-01-21
K.RAVICHANDRABAABU
body2016
DigiLaw.ai
ORDER : 1. This writ petition is filed challenging the order of the respondent dated 18.11.2015 cancelling the Value Added Tax registration issued in favour of the petitioner. 2. The petitioner is a manufacture of paints and registered dealer under the Tamil Value Added Tax-2006 and also an Assessee on the file of the respondent. The petitioner was assigned the TIN number 33224101470. Through the impugned order, the said registration was cancelled by passing the single line order, without assigning any reason for such cancellation. 3. The main contention of the writ petitioner is that the principles of natural justice is violated as the respondent has not given any notice to the petitioner before passing the impugned order. 4. Perusal of the impugned order does not indicate as to the issuance of the show-cause notice to the petitioner before passing such order as it is further seen that even in the reference column the letter number of proceedings is left blank. 5. Though the learned Additional Government Pleadappearing for the respondent submitted that a show-cause notice was sent to the petitioner and the same was returned for want of sufficient address, the fact remains that those facts are not reflected in the impugned order and thus, it is evident that before passing such order, the petitioner was not at all heard. Therefore, this Court is fully satisfied that the impugned order of cancellation of registration passed is in violation of principles of natural justice, that too, without assigning any reason cannot be sustained. 6. Accordingly, the writ petition is allowed and the impugned order is set aside. Consequently, the matter is remitted back to the respondent for issuing show-cause notice to the petitioner and thereafter, to pass orders on merits and in accordance with law, after hearing the petitioner. No costs. Consequently, connected miscellaneous petition is closed.