2017 (7) TMI 1219

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....les Tax<br>Mr. T.S. Sivagnanam, J. Raveekumar for R. Thirumavalavan for the petitioner. K. Venkatesh, Government Advocate, for the respondents. ORDER Heard Mr. S. Raveekumar, learned Counsel for Mr.R.Thirumavalavan learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondents. With the consent on either side, the writ petition itself is taken up....

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.... contended that the cancellation of registration cannot be made without notice and even assuming an order was passed, the same cannot take effect without the order being served on the petitioner. Considering the grievance expressed, this Court by order dated 17.06.2016, directed the representations given by the petitioner to be considered and if an order of cancellation of the registration certifi....

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....ing to the petitioner on the next hearing date. Though such a direction was issued, the files have not been produced before this Court when the matter was heard today. 5. The learned Government Advocate would submit that he had spoken to the Assessing Officer, who was informed him that the files are not available and not traceable. Thus, it can be safely presumed that there is no record to show....

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....iate authority and kept with itself, could be changed, modified, cancelled and thus denuding such an order of the characteristics of a final order. Such an uncommunicated order can neither create any rights in favour of a party, nor take away the rights of any affected party, till it is communicated." 6. In the light of the above undisputed factual position, it is clear that the cancellation of....