https://www.taxtmi.com/caselaws?id=162587 Section 21(3) of the Tamil Nadu General Sales Tax Act and Rules 24(9) and 24(9A) treat a registration certificate as cancelled by deeming fiction if renewal is not sought within the prescribed period, with renewal available only up to 30 April on payment of the prescribed fee and penalty. The hearing contemplated by Section 21(6) applies to refusal of a timely renewal application on merits, but not to a belated application filed after the statutory deadline has expired. Accordingly, where renewal was sought out of time, no prior hearing was required and the returned applications were properly not entertained. en-us Fri, 28 Jul 2006 00:00:00 +0530 Mon, 10 Mar 2014 16:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162587 Section 21(3) of the Tamil Nadu General Sales Tax Act and Rules 24(9) and 24(9A) treat a registration certificate as cancelled by deeming fiction if renewal is not sought within the prescribed period, with renewal available only up to 30 April on payment of the prescribed fee and penalty. The hearing contemplated by Section 21(6) applies to refusal of a timely renewal application on merits, but not to a belated application filed after the statutory deadline has expired. Accordingly, where renewal was sought out of time, no prior hearing was required and the returned applications were properly not entertained. Case-Laws VAT and Sales Tax Fri, 28 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162587