https://www.taxtmi.com/caselaws?id=241718 Cancellation of VAT registration under the Tamil Nadu Value Added Tax Act, 2006 is invalid unless the order records sufficient reasons and the dealer is given a personal hearing; an order issued without these statutory safeguards breaches natural justice and is liable to be set aside. Retrospective cancellation is also impermissible where the authority lacks lawful power to alter registration retrospectively or fails to follow the prescribed procedure. The impugned cancellation order was quashed, while the authority was left free to proceed afresh in accordance with law after notice and hearing. en-us Wed, 17 Jul 2013 00:00:00 +0530 Mon, 30 Dec 2013 09:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241718 Cancellation of VAT registration under the Tamil Nadu Value Added Tax Act, 2006 is invalid unless the order records sufficient reasons and the dealer is given a personal hearing; an order issued without these statutory safeguards breaches natural justice and is liable to be set aside. Retrospective cancellation is also impermissible where the authority lacks lawful power to alter registration retrospectively or fails to follow the prescribed procedure. The impugned cancellation order was quashed, while the authority was left free to proceed afresh in accordance with law after notice and hearing. Case-Laws VAT and Sales Tax Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241718