ROYAL PLASTIC Vs. COMMERCIAL TAX OFFICER CHENNAI

JUDGEMENT

(1.) THE petitioner has sought for issuance of a writ of Certiorarified Mandamus to quash the order of the first respondent dated 1. 9. 2004 and to direct the first respondent to continue the registration issued under the Central Sales Tax Act, 1956, on 20. 12. 2003 by his CST. No. 796772 in Form B effective from 26. 12. 2003.

(2.) THE petitioner herein got his registration in 2003 both under the Tamil Nadu General Sales Tax Act and under the Central Sales Tax Act. The assessment for the year 2003-04 was completed by the first respondent on 1. 9. 2004. As the petitioner had not complied with Rule 24 (9) and Rule 24 (9-A) of the TNGST Rules, 1959, to have the renewal of the registration, the first respondent herein issued a notice to the petitioner to surrender their registration certificates under both Acts within seven days of the receipt of notice. Subsequently, the registration certificates issued under both Tamil Nadu General Sales Tax Act and under the Central Sales Tax Acts were cancelled with effect from 1. 4. 2004.

(3.) THE grievance of the petitioner is that there is no separate notice issued for cancellation of the registration certificates under Section 7 of the CST Act and there is no personal hearing granted to the petitioner. It is further stated that the provision of the CST Act does not provide for cancellation of registrations. Consequently, the order passed is without jurisdiction. Learned counsel for the petitioner pointed out that subsequent to the cancellation, the petitioner went in for fresh assessment proceedings. The first respondent passed the order for the subsequent year on 18. 9. 2009. The petitioner states that at that time only, they came to know that they were treated as unregistered dealers for the period from 1. 4. 2004 to 14. 10. 2004. The petitioner contends that even though they have obtained fresh registration with effect from 15. 10. 2004, their registration is valid from 1. 4. 2004. Hence, the above writ petition.