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<h1>No personal hearing needed for certificate cancellation. Clear renewal info required for compliance.</h1> The Court held that no personal hearing is required for the cancellation of a certificate of registration due to non-renewal under section 21(3) of the ... - Issues:1. Requirement of personal hearing for cancellation of certificate of registration.2. Validity and renewal of certificate of registration.3. Obligation of authorities in case of misleading information on certificate of registration.Issue 1: The judgment addressed the issue of whether a personal hearing is required for the cancellation of a certificate of registration. The Tribunal held that no personal hearing is necessary when a certificate of registration is cancelled due to non-renewal, as per section 21(3) of the Tamil Nadu General Sales Tax Act, 1959. The Court agreed with this view, emphasizing that there is no obligation to provide a personal hearing to dealers who do not seek renewal of their certificates of registration.Issue 2: The judgment discussed the validity and renewal process of a certificate of registration. It highlighted the provisions under Rule 24 of the Rules framed under the Act, which require dealers to submit renewal applications within a specified period and pay the prescribed fees. The Court noted that a certificate of registration is deemed cancelled if not renewed, as per section 21(3) of the Act. In this case, the authorities cancelled the certificate due to non-renewal, leading to a legal dispute.Issue 3: The judgment examined the obligation of authorities in cases of misleading information on the certificate of registration. The Court found that the certificate issued to the assessee did not clearly specify the expiry date or renewal requirements. Due to this ambiguity, the Court held that the authorities were responsible for misleading the assessee. Consequently, the Court ruled that the authorities should have given the assessee a show cause notice and a hearing before cancelling the certificate.In conclusion, the Court set aside the Tribunal's order and the cancellation of the certificate of registration. It granted relief to the assessee based on the misleading information provided on the certificate. The judgment emphasized the importance of providing correct information to the dealers and giving them an opportunity to comply with renewal requirements before taking any adverse actions.
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