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    <title>2015 (3) TMI 1392 - MADRAS HIGH COURT</title>
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    <description>Retrospective cancellation of a dealer&#039;s registration under the Tamil Nadu Value Added Tax Act, 2006 could not be sustained where it was found contrary to the statutory scheme and without authority of law. Following its earlier decision on the same issue, the HC quashed the cancellation order and directed restoration of registration. It also preserved the department&#039;s right to initiate proceedings under Section 39(14) in accordance with law, with the dealer free to contest any such action on merits.</description>
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