2013 (2) TMI 302

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....te(Tax).   O R D E R This Writ Petition is filed praying to issue a Writ of Certiorarified Mandamus, to call for the impugned proceedings of the respondent in Pdl 178/2012/A1 dated 25.10.2012 and to quash the same as passed contrary to the provisions of the TNVAT Act and also violating the principles of natural justice and to further direct the respondent to restore the TIN 33271721305 ....

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....n notice was sent. It was returned by the postal authorities confirming the fact that the petitioner assessee was not in existence and not doing business at the address mentioned above. Accordingly, the TIN Number was cancelled by the impugned letter Pdl.178/2012/A1 dated 25.10.2012.   5. The primary contention of the petitioner is that there is a gross violation of Section 39(14) and (15)....

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....ction states that notice of cancellation was served by way of affixture on 21.8.2012 and therefore, there is proper service of notice.   8. The above stand of the respondent has to be rejected, as apparently the order under challenge does not show that there was affixture of notice for cancellation on 21.8.2012. Therefore, the present plea of service of notice through affixture cannot be a....