2009 (11) TMI 875

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....has sought for issuance of a writ of certiorari to quash the order of the respondent dated November 9, 2009 whereby the petitioner's registration was cancelled both under the Value Added Tax Act as well as under the Central Sales Tax Act. The order reads that this order does not preclude the Department in proceeding with the completion of the pending assessments, recovery of tax due, etc., from th....

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....ty to file his objection on or before November 6, 2009, failing of which, the registration would be cancelled without further notice. Admittedly on November 6, 2009, the petitioner filed a request seeking 15 days time for filing his reply since they have placed the said notice to their legal consultant for giving appropriate reply in this matter. Admittedly, the said letter seeking adjournment by ....

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....r further refers to yet another reason that the petitioner had failed to file extract as regards the declaration form C as prescribed under sub-rule (10) of rule 14. A reading of the order thus reveals that more than one reason had resulted in persuading the officer to pass order of cancellation. Considering the fact that the status as a registered dealer confers certain rights and privilege on....

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....nted out that the petitioner is in arrears as stated in the notice. Per contra, the learned counsel for the petitioner however pointed out that as per audit statement, the petitioner had paid more than what had been demanded. It is not necessary for this court to go into this disputed facts as to the amount remitted by the petitioner. However, since the petitioner's case is that he had paid more t....