2016 (12) TMI 132

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....Mr. K. Venkatesh, GA ORDER Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner is aggrieved by the cancellation of the registration certificate granted in their favour under the provisions of the Tamil Nadu Value Added Tax Act, 2006. 3. The petitioner received a....

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....gh it is dated 20.10.2016, the concerned Officer affixed the digital signature on 15.11.2016. In the objections dated 21.10.2016 to the show cause notice dated 20.10.2016, the petitioner clearly pointed out the reasons for the belated filing of returns and one of the reasons being that they are unable to access the website and upload the details. 6. Immediately thereafter, the petitioner filed ....

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....granted 15 days' time to give their objections and the objections given by the petitioner are well within the 15 days' time. Therefore, it is not known as to how the respondent could have passed a cancellation order on the very same day - the date on which the show case notice was issued i.e 20.10.2016. Further, there is no plausible explanation as to why the official has signed the order ....