https://www.taxtmi.com/caselaws?id=167877 Retrospective cancellation of a dealer's registration under the Tamil Nadu Value Added Tax Act, 2006 was unsustainable where the authority did not establish power to cancel with retrospective effect and did not show that the dealer was given a proper personal hearing. Cancellation of a registration certificate under section 39 must be supported by good and sufficient reasons and the affected dealer must be heard before adverse action is taken. On the record, those requirements were not met, so the cancellation order could not stand and was set aside in favour of the assessee. en-us Tue, 07 Feb 2012 00:00:00 +0530 Fri, 09 Jan 2015 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167877 Retrospective cancellation of a dealer's registration under the Tamil Nadu Value Added Tax Act, 2006 was unsustainable where the authority did not establish power to cancel with retrospective effect and did not show that the dealer was given a proper personal hearing. Cancellation of a registration certificate under section 39 must be supported by good and sufficient reasons and the affected dealer must be heard before adverse action is taken. On the record, those requirements were not met, so the cancellation order could not stand and was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 07 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167877