https://www.taxtmi.com/caselaws?id=163772 The Madras HC held that cancellation of dealer registration for failure to file the fresh application within the time-limit under the Tamil Nadu VAT Rules, 2007 was unsustainable because neither the Act nor the Rules attached automatic cancellation as the consequence of that default. Since the prescribed period was fixed only by subordinate legislation, delay in filing did not by itself justify cancellation. The proper course was to require the dealer to submit the application and have it considered under Section 88(2) of the Tamil Nadu VAT Act, 2006. The cancellation order was set aside, while the registration application was left to be decided on merits in accordance with law. en-us Thu, 23 Oct 2008 00:00:00 +0530 Tue, 25 Nov 2014 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163772 The Madras HC held that cancellation of dealer registration for failure to file the fresh application within the time-limit under the Tamil Nadu VAT Rules, 2007 was unsustainable because neither the Act nor the Rules attached automatic cancellation as the consequence of that default. Since the prescribed period was fixed only by subordinate legislation, delay in filing did not by itself justify cancellation. The proper course was to require the dealer to submit the application and have it considered under Section 88(2) of the Tamil Nadu VAT Act, 2006. The cancellation order was set aside, while the registration application was left to be decided on merits in accordance with law. Case-Laws VAT and Sales Tax Thu, 23 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163772