https://www.taxtmi.com/caselaws?id=163540 Cancellation of sales tax registration under the Tamil Nadu Value Added Tax Act, 2006 requires compliance with Section 39(14) and the mandatory hearing requirement in Section 39(15). The Madras HC noted that the registering authority may cancel registration only for good and sufficient reasons, but an order passed on oral instructions without properly considering the dealer's explanation and without affording an effective opportunity of being heard is contrary to the statute and natural justice. The cancellation order was therefore held invalid and set aside, and the authority was directed to follow the statutory procedure, hear the dealer, and pass a speaking order. en-us Wed, 24 Oct 2007 00:00:00 +0530 Sat, 20 Dec 2014 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163540 Cancellation of sales tax registration under the Tamil Nadu Value Added Tax Act, 2006 requires compliance with Section 39(14) and the mandatory hearing requirement in Section 39(15). The Madras HC noted that the registering authority may cancel registration only for good and sufficient reasons, but an order passed on oral instructions without properly considering the dealer's explanation and without affording an effective opportunity of being heard is contrary to the statute and natural justice. The cancellation order was therefore held invalid and set aside, and the authority was directed to follow the statutory procedure, hear the dealer, and pass a speaking order. Case-Laws VAT and Sales Tax Wed, 24 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163540