https://www.taxtmi.com/caselaws?id=162553 Section 39 of the Tamil Nadu Value Added Tax Act requires an opportunity of being heard before a dealer is compelled to furnish additional security and before registration is cancelled. The Madras HC noted that the dealer had sought time to file objections, yet no personal hearing was granted and the statutory safeguards were not followed. On that basis, the cancellation of the registration certificate was held invalid and set aside, and the matter was remanded for fresh consideration after giving the dealer an opportunity to object and be heard. en-us Wed, 13 Jun 2007 00:00:00 +0530 Sat, 01 Mar 2014 16:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162553 Section 39 of the Tamil Nadu Value Added Tax Act requires an opportunity of being heard before a dealer is compelled to furnish additional security and before registration is cancelled. The Madras HC noted that the dealer had sought time to file objections, yet no personal hearing was granted and the statutory safeguards were not followed. On that basis, the cancellation of the registration certificate was held invalid and set aside, and the matter was remanded for fresh consideration after giving the dealer an opportunity to object and be heard. Case-Laws VAT and Sales Tax Wed, 13 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162553