https://www.taxtmi.com/caselaws?id=220897 Cancellation of registration under the Tamil Nadu Value Added Tax Act, 2006 is invalid unless the dealer is given proper notice, a real opportunity of hearing, and compliance with the prescribed procedure. The High Court noted that Section 39(14) and (15) require good and sufficient reasons for cancellation and a hearing before any order is made, while Rule 19 prescribes the service procedure. Because service by affixture was not supported by the order and proper notice and hearing were not shown, the cancellation breached statutory procedure and natural justice. The cancellation order was therefore set aside, with liberty to proceed afresh in accordance with law. en-us Fri, 18 Jan 2013 00:00:00 +0530 Wed, 13 Feb 2013 06:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220897 Cancellation of registration under the Tamil Nadu Value Added Tax Act, 2006 is invalid unless the dealer is given proper notice, a real opportunity of hearing, and compliance with the prescribed procedure. The High Court noted that Section 39(14) and (15) require good and sufficient reasons for cancellation and a hearing before any order is made, while Rule 19 prescribes the service procedure. Because service by affixture was not supported by the order and proper notice and hearing were not shown, the cancellation breached statutory procedure and natural justice. The cancellation order was therefore set aside, with liberty to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220897