https://www.taxtmi.com/caselaws?id=167965 Cancellation of dealer registration under the Tamil Nadu Value Added Tax Act, 2006 was unsustainable where the order contained no recorded reasons, no personal hearing was afforded, and retrospective cancellation was imposed without shown authority. Section 39(14) requires sufficient reasons for cancellation, and section 39(15) contemplates a prior opportunity of personal hearing. An order made without reasons and without hearing breaches both the statute and natural justice, and retrospective effect cannot be applied absent legal backing. The impugned cancellation was therefore set aside, with liberty to proceed afresh in accordance with law after notice and hearing. en-us Wed, 08 Feb 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167965 Cancellation of dealer registration under the Tamil Nadu Value Added Tax Act, 2006 was unsustainable where the order contained no recorded reasons, no personal hearing was afforded, and retrospective cancellation was imposed without shown authority. Section 39(14) requires sufficient reasons for cancellation, and section 39(15) contemplates a prior opportunity of personal hearing. An order made without reasons and without hearing breaches both the statute and natural justice, and retrospective effect cannot be applied absent legal backing. The impugned cancellation was therefore set aside, with liberty to proceed afresh in accordance with law after notice and hearing. Case-Laws VAT and Sales Tax Wed, 08 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167965