F K M STEELS Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Heard the learned counsels appearing for both sides. 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.

(2.) 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.

(3.) 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.