https://www.taxtmi.com/caselaws?id=158849 Retrospective cancellation of a dealer's registration certificate was invalid where the statute expressly allowed belated renewal on payment of renewal fee and penalty. The Court held that non-renewal by itself did not justify extinguishing the existing registration or cancelling it without first giving the dealer the renewal opportunity under the proviso to section 21(3) of the Tamil Nadu General Sales Tax Act, 1959. Because the authority acted without following that statutory mechanism, the cancellation order was quashed and the respondent was directed to receive the renewal application with fee and proceed according to law. en-us Tue, 16 Dec 2003 00:00:00 +0530 Wed, 12 Feb 2014 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158849 Retrospective cancellation of a dealer's registration certificate was invalid where the statute expressly allowed belated renewal on payment of renewal fee and penalty. The Court held that non-renewal by itself did not justify extinguishing the existing registration or cancelling it without first giving the dealer the renewal opportunity under the proviso to section 21(3) of the Tamil Nadu General Sales Tax Act, 1959. Because the authority acted without following that statutory mechanism, the cancellation order was quashed and the respondent was directed to receive the renewal application with fee and proceed according to law. Case-Laws VAT and Sales Tax Tue, 16 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158849