https://www.taxtmi.com/caselaws?id=222158 Cancellation of sales tax registration under Section 39 of the Tamil Nadu Value Added Tax Act, 2006 was unsustainable where the dealer was not given an opportunity of hearing. Section 39(15) makes hearing mandatory before cancellation, modification or amendment of a registration certificate, and failure to comply with that statutory safeguard in a quasi-judicial action violates natural justice. The cancellation was therefore illegal and was quashed, with the matter remanded for fresh consideration after hearing the petitioner. en-us Mon, 25 Mar 2013 00:00:00 +0530 Fri, 25 Jul 2014 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222158 Cancellation of sales tax registration under Section 39 of the Tamil Nadu Value Added Tax Act, 2006 was unsustainable where the dealer was not given an opportunity of hearing. Section 39(15) makes hearing mandatory before cancellation, modification or amendment of a registration certificate, and failure to comply with that statutory safeguard in a quasi-judicial action violates natural justice. The cancellation was therefore illegal and was quashed, with the matter remanded for fresh consideration after hearing the petitioner. Case-Laws VAT and Sales Tax Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222158