Madras High CourtWP/22942/2015disposed of

Tvl.A.M.Interior v. The Assistant Commissioner

2016-06-16Honourable Mr Justice T. S. Sivagnanam2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 16.06.2016

CORAM

THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM W.P.No.22942 of 2015 and M.P.Nos.1 & 2 of 2015 Tvl.A.M.Interior, Rep. by its Proprietor Mr.Asfaq Ansari, No.54, Ritherdon Road, Vepery, Chennai - 600 007 ..

Petitioner Vs The Assistant Commissioner (CT), Purasawalkam Assessment Circle, 7th Floor, Dowlath Towers, Taylors Road, Kilpauk, Chennai - 600 010.

Respondent Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari to call for the records of the respondent by which the Registration certificate of the petitioner in TIN No.33820483719 was cancelled as seen from the printout taken on 18.05.2015 from the official website of the Department and quash the same as illegal, arbitrary and against the provisions of the Act.

For Petitioner : Mr.K.Soundararajan For Respondent : Mr.S.Kanmani Annamalai Special Government Pleader

ORDER

Heard Mr.K.Soundararajan, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Special Government Pleader appearing for the respondent and with their consent, this Writ Petition is taken up for final disposal. 2.The petitioner, who is a registered dealer under the provisions of the Tamil Nadu Value Added Tax, 2006 (TNVAT Act) has filed this Writ Petition, challenging the order of cancellation of registration certificate on the ground that no business is being carried out. It is submitted that the impugned order has been passed without issuance of any notice.

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3.In the light of the above, this Writ Petition is disposed of by directing the petitioner to submit a representation to the respondent along with a copy of this order and also produce a proof to show that they are carrying on the business in the same premises. On receipt of the representation, the respondent shall verify the details, inspect the place of business and pass a speaking order. The above direction shall be complied with by the respondent within a period of six weeks from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Asst.Registrar (CS III ) /true copy/ Sub Asst. Registrar cse To The Assistant Commissioner (CT), Purasawalkam Assessment Circle, 7th Floor, Dowlath Towers, Taylors Road, Kilpauk, Chennai - 600 010.

1 cc to Mr.K.Soundararajan, Advocate, Sr. 33498 1 cc to Special Government Pleader (Taxes), sr. 33537 W.P.No.22942 of and M.P.Nos.1 & 2 of 2015 SNS(CO) kk 21/6 https://hcservices.ecourts.gov.in/hcservices/