DREAM WORKS Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) THIS writ petition has been filed praying that this Court may be pleased to set aside the impugned proceedings of the respondent, dated 24.05.2010, and to direct the respondent to restore the Sales Tax registration of the petitioner, under the Tamil Nadu Value Added Tax Act, 2006, and the Central Sales Tax Act, 1959. 2.The main contention of the learned counsel for the petitioner is that the registration of the petitioner, under the Tamil Nadu value Added Tax Act, 2006, and the Central Sales Tax Act, 1959, had been cancelled by the respondent, without issuing a notice to the petitioner. Further, no opportunity of personal hearing had been given to the petitioner, as per Section 39(15) of the Tamil Nadu Value Added Tax Act, 2006. The learned counsel for the petitioner had also submitted that the respondent does not have the power or the authority to cancel the registration of the petitioner, retrospectively. 3.The learned Government Advocate for the respondent had submitted that the cancellation of the registration of the petitioner had been done, as the petitioner had not filed the returns, for more than six months, from the date of the circular of the Deputy Commissioner of Commercial Taxes, dated 03.2.2010. 4. However, the learned counsel appearing on behalf of the respondent has not been in a position to show that a notice had been issued to the petitioner, and an opportunity of personal hearing had been given, in accordance with Section 39(15) of the Tamil Nadu Value Added Tax Act, 2006. Further, nothing has been shown on behalf of the respondent to substantiate the claim that the respondent has the power or the authority to cancel the registration of a dealer, retrospectively. Hence, the impugned order of the respondent, dated 24.05.2010, stands quashed. However, it is made clear that it would be open to the respondent to issue a notice and to take appropriate proceedings for the cancellation of the registration of the petitioner, in accordance with the procedures established by law. It is also made clear that the notice, if any, shall be served on the petitioner, at the address given in the affidavit filed in support of the Writ petition. THIS Writ Petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.