2012 (2) TMI 456

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....: S. Kanmani Annamalai, Government Advocate (Taxes), ORDER :- M. JAICHANDREN J.-Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent. 2. It has been stated that the petitioner is a registered dealer, under the Tamil Nadu Value Added Tax Act, 2006, and an assessee on the files of the respondent. The respondent had issued a certificate ....

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....ad submitted the annual return in form I-1, for the said years, showing exempted sales of Rs. 5,25,000, for the year 2008-09, and Rs. 9,53,900, for the year 2009-10. However, the respondent had once again issued a notice in the month of March, 2011, proposing to cancel the registration certificate of the petitioner stating that the petitioner had not filed the annual return in form I-1, for the ye....

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....ffect. 7. The learned counsel appearing on behalf of the respondent had not refuted the claim of the petitioner that the impugned order had been passed by the respondent, without affording an opportunity of personal hearing to the petitioner. Further, it is seen from the available records that no reasons have been stated in the impugned order of the respondent cancelling the registration of the....