2008 (12) TMI 688

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....the respondent in TIN 33353783772 dated June 4, 2007 and consequent proceedings passed in TIN 961/2007 dated October 31, 2008 and quash the same and further direct the respondent to issue a fresh certificate of registration to the petitioner under the Tamil Nadu Value Added Tax Act, 2006 with effect from January 1, 2007. Heard the learned counsel for the petitioner and also Mr. V. Rajasekaran, ....

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....as the case may be, had this Act not come into force, shall be a registered dealer till a fresh certificate or registration is granted to him under this Act.' It is seen that a person who was a registered dealer under the Act or Tamil Nadu Additional Sales Tax Act, 1970, was declared under the aforesaid section 88(2) as a registered dealer under the new Act till the certificate of registrat....

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....e-limit for submitting an application was fixed not under the statute, but under the subordinate legislation. Neither the Act nor the subordinate legislation prescribed the consequences of the failure of a registered dealer to apply within the time-limit prescribed. If that be so, the first respondent ought not to have issued the impugned order cancelling the registration even if the petitioner ha....