https://www.taxtmi.com/caselaws?id=355746 Cancellation of VAT registration under the Tamil Nadu Value Added Tax Act, 2006 was treated as unsustainable where the department relied on an inspection report but the record showed an electronic acknowledgment of the annual return for 2015-16. The departmental file did not support the allegation of non-filing, and the cancellation appeared to rest only on another officer's report. The mandatory pre-cancellation procedure under Section 39(14) and Section 39(15) had not been followed, so the cancellation could not stand in law and restoration of registration was directed. en-us Fri, 19 Jan 2018 00:00:00 +0530 Mon, 19 Feb 2018 08:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355746 Cancellation of VAT registration under the Tamil Nadu Value Added Tax Act, 2006 was treated as unsustainable where the department relied on an inspection report but the record showed an electronic acknowledgment of the annual return for 2015-16. The departmental file did not support the allegation of non-filing, and the cancellation appeared to rest only on another officer's report. The mandatory pre-cancellation procedure under Section 39(14) and Section 39(15) had not been followed, so the cancellation could not stand in law and restoration of registration was directed. Case-Laws VAT and Sales Tax Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355746