https://www.taxtmi.com/caselaws?id=210520 The authority granting registration under the Tamil Nadu Value Added Tax Act, 2006 may cancel, modify or amend a registration certificate for good and sufficient reasons under section 39(14). However, where section 39(15) requires an opportunity of being heard before cancellation, that safeguard means a personal hearing and is not met by a show-cause notice alone. Because only notice was issued and no personal hearing was afforded, the cancellation procedure was not compliant. The cancellation order was set aside and the matter was remitted for fresh consideration after permitting the dealer to file returns and complete the statutory procedure. en-us Mon, 19 Sep 2011 00:00:00 +0530 Fri, 04 Jul 2014 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210520 The authority granting registration under the Tamil Nadu Value Added Tax Act, 2006 may cancel, modify or amend a registration certificate for good and sufficient reasons under section 39(14). However, where section 39(15) requires an opportunity of being heard before cancellation, that safeguard means a personal hearing and is not met by a show-cause notice alone. Because only notice was issued and no personal hearing was afforded, the cancellation procedure was not compliant. The cancellation order was set aside and the matter was remitted for fresh consideration after permitting the dealer to file returns and complete the statutory procedure. Case-Laws VAT and Sales Tax Mon, 19 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210520