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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether cancellation of registration was valid for failure to apply for fresh registration under the Tamil Nadu Value Added Tax Act, 2006 within the time prescribed by the Tamil Nadu Value Added Tax Rules, 2007.
Analysis: Section 88(2) treated an existing registered dealer as continuing to be a registered dealer until a fresh certificate was granted. The time-limit for filing an application was prescribed only by Rule 4(8) of the Tamil Nadu Value Added Tax Rules, 2007. Neither the Act nor the Rules provided any express consequence for failure to apply within that time. In the absence of a statutory or regulatory sanction for automatic cancellation, the registration could not be cancelled merely because the application was not filed within time.
Conclusion: The cancellation of registration was unsustainable and was quashed. The writ petition was allowed in favour of the petitioner.
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