ROCK FORT PAINTS Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) This writ petition is filed challenging the order of the respondent dated 18.11.2015 cancelling the Value Added Tax registration issued in favour of the petitioner.

(2.) The petitioner is a manufacture of paints and registered dealer under the Tamil Value Added Tax -2006 and also an Assessee on the file of the respondent. The petitioner was assigned the TIN number 33224101470. Through the impugned order, the said registration was cancelled by passing the single line order, without assigning any reason for such cancellation.

(3.) The main contention of the writ petitioner is that the principles of natural justice is violated as the respondent has not given any notice to the petitioner before passing the impugned order.