https://www.taxtmi.com/caselaws?id=326323 Cancellation of a dealer's registration under the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained where it is made without prior notice, without a personal hearing, and without compliance with the procedural safeguards in sections 39(14) and 39(15). The text notes that retrospective cancellation also offended the principles of natural justice, and the revisional authority failed to scrutinise these statutory requirements. The impugned orders were set aside, the matter was remanded for fresh consideration after due opportunity to the dealer, and registration was directed to be restored in the interim. en-us Tue, 12 Jan 2016 00:00:00 +0530 Tue, 17 Jan 2017 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326323 Cancellation of a dealer's registration under the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained where it is made without prior notice, without a personal hearing, and without compliance with the procedural safeguards in sections 39(14) and 39(15). The text notes that retrospective cancellation also offended the principles of natural justice, and the revisional authority failed to scrutinise these statutory requirements. The impugned orders were set aside, the matter was remanded for fresh consideration after due opportunity to the dealer, and registration was directed to be restored in the interim. Case-Laws VAT and Sales Tax Tue, 12 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326323