https://www.taxtmi.com/caselaws?id=274757 Cancellation of VAT registration for alleged non-filing of monthly returns was found unsustainable where it was made retrospectively, without prior notice, and without a personal hearing required under section 39(15) of the Tamil Nadu Value Added Tax Act, 2006. The court also noted that the factual basis for cancellation was incorrect because the petitioner had produced e-returns for the relevant period. In the absence of compliance with these procedural safeguards, the cancellation was treated as illegal and restoration of registration followed. en-us Mon, 28 Nov 2016 00:00:00 +0530 Tue, 06 Nov 2018 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274757 Cancellation of VAT registration for alleged non-filing of monthly returns was found unsustainable where it was made retrospectively, without prior notice, and without a personal hearing required under section 39(15) of the Tamil Nadu Value Added Tax Act, 2006. The court also noted that the factual basis for cancellation was incorrect because the petitioner had produced e-returns for the relevant period. In the absence of compliance with these procedural safeguards, the cancellation was treated as illegal and restoration of registration followed. Case-Laws VAT and Sales Tax Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274757