SAKAR BRICK WORKS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THIS Writ Petition is filed praying to issue a Writ of Certiorarified Mandamus, to call for the impugned proceedings of the respondent in Pdl 178/2012/A1 dated 25.10.2012 and to quash the same as passed contrary to the provisions of the TNVAT Act and also violating the principles of natural justice and to further direct the respondent to restore the TIN 33271721305 of the petitioner.

(2.) MR .Aditya Reddy, learned Government Advocate (Tax) takes notice for the respondent. By consent, the writ petition is taken up for final disposal.

(3.) IT is stated by the respondent that on 25.10.2012, on verification by the officers, there was no business concern running in the petitioner's above said address. There was no name board as required under Rule 5(7) of TNVAT Rules 2007. Holding that the dealer was not in existence and not doing any business activities in the said registered place of business, it is stated that the cancellation notice was sent. It was returned by the postal authorities confirming the fact that the petitioner assessee was not in existence and not doing business at the address mentioned above. Accordingly, the TIN Number was cancelled by the impugned letter Pdl.178/2012/A1 dated 25.10.2012.