2017 (7) TMI 1287

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....19887, 19888, 19889, 19890, 19891, 19892, 19893, 19894, 19895, 19896, 19897, 19898 of 2015 - -<br>Customs<br>Writ Petition Nos. 19899, 19900, 19901, 19902, 19903, 19904, 19905, 19906, 19907, 19908, 19909, 19910, 19911, 19912, 19913, 19914, 19915, 19916, 19917, 19918, 19919, 19920, 19921, 19922, 19923, 19924, 19925, 19926, 19927, 19928, 19929, 19930, 19931, 19932, 19933, 19934, 19935, 19936, 19937,....

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.... as under: " 38(6) : Notwithstanding anything contained in this Act, where a dealer is a body corporate and has more than one place of business, Commissioner may, subject to such conditions as may be prescribed and with the consent of the dealer, treat each of such places of business as a separate unit for the purposes of levy, assessment and collection of tax and thereupon all the provis....

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....015 was passed without giving any prior opportunity of hearing to the petitioner assessee and consequently sub-Section (6) of Section 38 does notpermit cancellation of registration itself as such. 5. The learned counsel for the Revenue, however, sought to support the impugned endorsement issued by the learned Commissioner. 6. Having heard the learned counsel for the parties, this Court is of....

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....ent the Assessing Authority. The cancellation of the registration of the petitioner assessee has suddenly rendered it as unregistered Dealer, depriving it of the several benefits which enure or are available to a Registered Dealerunder the provisions of the KVAT Act, 2003. An adverse order passed without prior opportunity of hearing is otherwise also unsustainable. 7. The present writ petitions....