Tvl.Aamina Leathers vs. The Commissioner Of Commercial
Held
The Court held that unilateral cancellation of registration without notice is illegal and violates the provisions of the TN VAT Act. The petitioner is entitled to relief, but the relief needs to be moulded due to the transition to GST.
Facts
The petitioner's TN VAT and CST registrations were cancelled unilaterally by the respondent without issuing any notice. The petitioner only came to know about this cancellation from the department's website.
Key Issues
Whether cancellation of tax registration without prior notice is valid? How to mould relief in light of the transition from TN VAT to GST?
Sections Cited
Section 39(14), Section 39(15)
AI-generated summary — verify with the full judgment below
Before: and
The instant writ petition has been filed for a Mandamus to direct the second respondent to reactivate the petitioner's TN VAT registration in TIN No.33465241670 and Registration in CST 167994. 2. It is the case of the petitioner that he is a registered de
The judgment continues below.
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