GEM AGENCIES Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) THIS writ petition has been filed to call for the records of the respondent in TIN 33353783772 dated June 4, 2007 and consequent proceedings passed in TIN 961/2007 dated October 31, 2008 and quash the same and further direct the respondent to issue a fresh certificate of registration to the petitioner under the Tamil Nadu Value Added Tax Act, 2006 with effect from January 1, 2007.

(2.) HEARD the learned Counsel for the petitioner and also Mr. V. Rajasekaran, learned Special Government Pleader, who took notice on behalf of the respondent.

(3.) PERUSED the said judgment. The last para of the judgment is extracted hereunder for ready reference: