2017 (3) TMI 754

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....asked the counsel for the respondent to take instructions in the matter. On that date, Mr.K.Venkatesh, learned Government Advocate, had appeared for the respondent. 2.Today, however, Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Taxes), appears for the respondent. Learned counsel says that he has taken instructions in the matter and therefore, will argue based on the record. 3.W....

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....(15): No application for registration or for a copy or duplicate of the certificate under this section shall be refused and no order under sub-section (14) shall be made, unless the dealer concerned has been given an opportunity of being heard." 6.Pertinently, it is the stand of the petitioner that he has not been served with the impugned order and that he came to know of the cancellation of his ....

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....el for the respondent is accepted, clearly, the petitioner had no knowledge of the notice. 12.According to me, an attempt ought to have been made to serve the petitioner with the notice seeking his view in the matter as to whether or not, he wanted a personal hearing in the matter. 13.Therefore, having regard to the facts and circumstances obtaining in the case, I am inclined to quash the order ....