2012 (2) TMI 449

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.... the Respondnet : S. Kanmani Annamalai, Government Advocate (T), ORDER :- M. JAICHANDREN J.-Heard the learned counsels appearing for both sides. 2. The main contention of the learned counsel appearing for the petitioners is that the sales tax registrations of the petitioners, under the Tamil Nadu Value Added Tax Act, 2006, had been cancelled by the impugned orders of the respondent, dated....

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....spondent, and on a perusal of the records available, it is seen that the registrations of the petitioners had been cancelled by the impugned orders of the respondent, without giving an opportunity of personal hearing to the petitioners, as provided under clause (15) of section 39 of the Tamil Nadu Value Added Tax Act, 2006. 6. Further, nothing has been shown on behalf of the respondent to subst....