2014 (11) TMI 1074

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....titioner ... Mr.K.Soundararajan (For all the writ petitions) For Respondent ... Mr.A.R.Jaya Prathap, G.A (For all the writ petitions) ORDER In all the three writ petitions, the petitioners are registered dealers under the provisions of Tamil Nadu Value Added Tax Act, 2006. The impugned orders passed in all the three writ petitions are the orders cancelling the petitioners' registration cert....

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....rders would show that the respondent has not assigned any reason much less sufficient reason for cancellation. Further more, no opportunity has been given to the petitioners in terms of Section 39 (15) of the Tamil Nadu Value Added Tax Act, 2006. Therefore, the impugned orders, cancelling the writ petitioners' registration certificates with retrospective effect, are unsustainable and contrary ....