KERN LOGISTICS PRIVATE LIMITED Vs. THE ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The Petitioner has challenged the proceedings of the respondent dated 27.03.2015, cancelling the Registration Certificate of the Petitioner under the provisions of the Tamil Nadu Value Added Tax Act 2006.

(2.) The Petitioner is a registered dealer under the Tamil Nadu Value Added Tax Act 2006 and the CST Act 1956, holding TIN 33680962782 and CST No.799082. The Petitioner is engaged in the business of doing cold storage facilities for fruits and agricultural products and they are exempted from paying service tax and excise duty and accordingly, the Petitioner filed NIL Returns upto October 2013. However, the Respondent issued a notice to the Petitioner for non filing of the NIL Returns. Then, the Petitioner filed returns for the year 2013 -2014 on 6.4.2015 and for the year 2014 -2015 on 08.04.2015, which were accepted by the Respondent. While so, the Respondent passed the impugned order dated 27.3.2015, cancelling the Registration Certificate of the Petitioner on the ground that the Petitioner had not filed the return for the assessment year 2013 -2014. Hence, the Petitioner has filed this Writ Petition, assailing the impugned proceedings, contending that without giving a notice or opportunity of hearing to the Petitioner and without following the procedure for cancellation of registration, the Registration Certificate of the Petitioner was cancelled.

(3.) This court heard the learned counsel on either side and considered their submissions and also perused the materials placed on record.