https://www.taxtmi.com/caselaws?id=167864 Cancellation of sales tax registrations under the Tamil Nadu Value Added Tax Act, 2006 was held invalid where no personal hearing was afforded before adverse action was taken, because clause (15) of section 39 required such hearing and the omission breached natural justice. Retrospective cancellation was also unsustainable because no statutory authority was shown to justify cancellation with retrospective effect. The cancellation orders were set aside, with the matter left open to be proceeded with afresh in accordance with law after notice, objections and personal hearing. en-us Tue, 14 Feb 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167864 Cancellation of sales tax registrations under the Tamil Nadu Value Added Tax Act, 2006 was held invalid where no personal hearing was afforded before adverse action was taken, because clause (15) of section 39 required such hearing and the omission breached natural justice. Retrospective cancellation was also unsustainable because no statutory authority was shown to justify cancellation with retrospective effect. The cancellation orders were set aside, with the matter left open to be proceeded with afresh in accordance with law after notice, objections and personal hearing. Case-Laws VAT and Sales Tax Tue, 14 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167864