Madras High Court

Shree Ganesh Steel Rolling Mills ... vs The Assistant Commissioner (Ct) on 4 March, 2011
DATE: 04-03-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.5534 of 2011 Shree Ganesh Steel Rolling Mills Ltd., Represented by its Director, 14A, Ennore High Road, Thiruvottiyur, Chennai-19 .. Petitioner. Versus The Assistant Commissioner (CT) Thiruvottiyur Asst Circle, Chennai-19 .. Respondent Prayer: Petition filed seeking for a Writ of Certiorarifed Mandamus to call for the records of the respondent in Pdl.178/2010-2011 and quash the impugned proceedings dated 29.12.2010 as being without jurisdiction and authority of law and also contrary to the principles of natural justice and further direct the respondent to restore the petitioner's TIN:33911100056 and CST No.50011. For Petitioner : Mr.P.Rajkumar For Respondents : Mr.K.Radhakrishnan

Government Advocate(T) ORDER Heard the learned counsel appearing on behalf of the petitioner and the learned Government Advocate appearing on behalf of the respondents. 2. The learned counsel for the petitioner had submitted that the respondent had issued a notice, dated 30.11.2010, stating that the petitioner, who is a dealer, registered under the Tamil Nadu Value Added Tax, 2006, had not filed the monthly returns, on or before the 20th of every month, without any notice, as per Rule 7(1)(b) of the Tamil Nadu Value Added Tax, Rules 2007. 3.It had been stated that the petitioner dealer had not filed the monthly returns, from August, 2010 to October, 2010. It had been stated in the said notice that the respondent has sufficient reasons to cancel the certificate of registration issued to the petitioners, under the powers vested with section 39(14) of the Tamil Nadu Value Added Tax Act. Fifteen days time had been given to the petitioner from the date of the said notice to show cause as to why the registration certificate should not be cancelled. 4.The learned counsel for the petitioner had submitted that the notice, dated 30.11.2010, had been received by the petitioner, on 19.12.2010. However, the respondent had issued the impugned order, dated 29.12.2010, even before the expiry of the period of 15 days granted to the petitioner to show cause, as per the notice, dated 30.11.2010. 5.He had also submitted that even though the notice issued by the respondent, dated 30.11.2010, relates to the cancellation of the registration certificate, under the Tamil Nadu Value Added Tax Act, 2006, the impugned order, dated 29.12.2010, had been issued by the respondent, cancelling the registration, both under

the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956. 6.The learned counsel for the petitioner had also submitted that the petitioner had already filed the monthly returns, for the months of August 2010 and December, 2010. However, the respondent had not taken the same into consideration before passing the impugned order, dated 29.12.2010. 7.The learned counsel appearing on behalf of the respondents had submitted that in view of the above, the impugned order of the respondent, dated 29.12.2010, may be set aside and the respondent may be permitted to issue a fresh notice to the petitioner, with regard to the proposal to cancel the registration, both under the Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act, 1956, permitting the petitioner to raise his objections, if any, within a specified period. 8.In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondents, the impugned order of the respondent, dated 29.12.2010, is set aside and it would be open to the respondent to issue a fresh show cause notice to the petitioner, with regard to the proposal to cancel the registration, both under the Tamil Nadu Value Added Tax Act,2006 and the Central Sales Tax Act, 1956. On receipt of the objections from the petitioner, the respondent shall pass appropriate orders, thereon, on merits and in accordance with law, as expeditiously as possible. This Writ Petition is disposed of with the above directions. No costs.

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