https://www.taxtmi.com/caselaws?id=183359 Cancellation of a dealer's registration certificate under the Tamil Nadu Value Added Tax Act, 2006 must be supported by good and sufficient reasons and can be made only after giving an effective opportunity of hearing. The Madras HC noted that the impugned cancellation orders disclosed no reasons and were passed without hearing the petitioners, contrary to the statutory requirements under Section 39 and the principles of natural justice. On that basis, the retrospective cancellation was held unsustainable and the orders were liable to be interfered with. en-us Thu, 13 Nov 2014 00:00:00 +0530 Tue, 07 Jun 2016 11:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183359 Cancellation of a dealer's registration certificate under the Tamil Nadu Value Added Tax Act, 2006 must be supported by good and sufficient reasons and can be made only after giving an effective opportunity of hearing. The Madras HC noted that the impugned cancellation orders disclosed no reasons and were passed without hearing the petitioners, contrary to the statutory requirements under Section 39 and the principles of natural justice. On that basis, the retrospective cancellation was held unsustainable and the orders were liable to be interfered with. Case-Laws VAT and Sales Tax Thu, 13 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183359