JANA STEELS Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Heard the learned counsel appearing for the petitioner and the learned Government Advocate (Taxes) appearing on behalf of the respondent.

(2.) The petitioner had applied for registration before the respondent, under the Tamil Nadu Value Added Tax Act, 2006. Accordingly, the respondent had issued the certificate of registration, in favour of the petitioner, with effect from 11.7.2012, by allotting TIN No.33051705421, under the Tamil Nadu Value Added Tax Act, 2006. However, by the impugned proceedings, dated 11.2.2013, the registration of the petitioner had been cancelled, as per Section 39(14) of the Tamil Nadu Value Added Tax Act, 2006, without giving an opportunity of personal hearing to the petitioner, as contemplated under Clauses 14 and 15 of Section 39 of the Tamil Nadu Value Added Tax Act, 2006. It had also been stated that the cancellation of the registration had been done, arbitrarily and illegally, with retrospective effect, from 11.7.2012.

(3.) The learned counsel appearing on behalf of the petitioner had submitted that no opportunity of personal hearing had been given to the petitioner before the registration had been cancelled by the respondent. It had also been stated that the impugned order of the respondent is liable to be set aside for the reason that the said order had been passed, cancelling the registration of the petitioner, with retrospective effect.