VEL ENTERPRISES Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent. It has been stated that the petitioner is a registered dealer, under the Tamilnadu Value Added Tax Act, 2006, and an assessee on the files of the respondent. The respondent had issued a certificate of registration, on 12.12.2008, bearing TIN No. 33582764515, under the Tamilnadu Value Added Tax Act, 2006. Pursuant to the registration, the petitioner firm has been undertaking several contract works such as pump altering, electrical and mechanical complaints, reconditioning of pumping units, cleaning and fitting of lamps etc., in the petrol bunks belonging to Bharath Petroleum Corporation Limited, in Erode District. While so, the respondent had issued a notice in the month of January, 2011, proposing to cancel the registration certificate issued to the petitioner, stating that the petitioner had not filed the annual return, in Form-I-1, for the years 2008-2009 and 2009-2010, as prescribed under the Tamilnadu Value Added Tax Act, 2006. In response to the said notice the petitioner had submitted the annual return in Form I-1, for the said years, showing exempted sales of Rs. 5,25,000/-, for the year 2008-2009, and Rs. 9,53,900/-, for the year 2009-2010. However, the respondent had once again issued a notice in the month of March, 2011, proposing to cancel the registration certificate of the petitioner stating that the petitioner had not filed the annual return in form I-1, for the year 2009- 2010, as prescribed under the Tamilnadu Value Added Tax Act, 2006.

(2.) In response to the said notice, issued by the respondent, the petitioner had submitted a detailed letter, dated 30.3.2011, to the respondent, explaining the correct factual position. However, the respondent had cancelled the registration of the petitioner, by way of the impugned order, without giving reasons for such cancellation.

(3.) It had also been stated that no opportunity of personal hearing had been given to the petitioner before the registration had been cancelled by the respondent.