https://www.taxtmi.com/caselaws?id=340251 Cancellation of sales tax registration under Section 39(14) of the Tamil Nadu Value Added Tax Act, 2006 could not be sustained because the dealer was not effectively given an opportunity of being heard as required by Section 39(15). The record did not show proper service of notice, and the materials indicated that the dealer had no knowledge of the proposed cancellation. The High Court held that this failure to comply with the statutory hearing safeguard and principles of natural justice vitiated the cancellation order. The cancellation was quashed, with liberty to the authority to start fresh proceedings after issuing notice in accordance with law. en-us Fri, 09 Dec 2016 00:00:00 +0530 Sat, 18 Mar 2017 17:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340251 Cancellation of sales tax registration under Section 39(14) of the Tamil Nadu Value Added Tax Act, 2006 could not be sustained because the dealer was not effectively given an opportunity of being heard as required by Section 39(15). The record did not show proper service of notice, and the materials indicated that the dealer had no knowledge of the proposed cancellation. The High Court held that this failure to comply with the statutory hearing safeguard and principles of natural justice vitiated the cancellation order. The cancellation was quashed, with liberty to the authority to start fresh proceedings after issuing notice in accordance with law. Case-Laws VAT and Sales Tax Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340251