IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 26.04.2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.10676 of 2011 and M.P.No.1 of 2011 Tvl. Sidhi Sales Corporation, Rep. By its Proprietor R.Dinesh Kumar 8,Peddu Street, Chennai – 79. .. Petitioner. Versus The Assistant Commissioner (CT), Vallalar Nagar Assessment Circle, Chennai. .. Respondent. Prayer: Petition filed seeking for a writ of Certiorari, to call for the records of the respondent in pdl.178/2010/A2 dated 22.03.2011, quash the same. For Petitioner : Mr.Prabakaran For Respondent : Mr.R.Mahadevan, AGP (T) O R D E R Heard the learned counsel appearing on behalf of the petitioner and the learned Additional Government Pleader (Taxes), appearing on behalf of the respondent. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that the impugned order passed by the respondent, cancelling the registration of the petitioner, is bad in law as no personal hearing had been given to the petitioner, as provided under Section 39(15) of the Tamil Nadu Value Added Tax Act, 2006. 3. The learned Additional Government Pleader (Taxes), appearing on behalf of the respondent, had not refuted the said submission made by the learned counsel appearing on behalf of the respondent. 4. Hence, the impugned order of the respondent, dated 22.03.2011, is set aside. The petitioner has agreed to appear before the respondent, on 10.05.2011, and on any other date fixed by the respondent, to raise necessary objections. On the petitioner raising https://hcservices.ecourts.gov.in/hcservices/ such objections, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, after giving an opportunity of personal hearing to the authorised representative of the petitioner. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed. Sd/ Asst. Registrar /true copy/ Sub Asst.Registrar cse To The Assistant Commissioner (CT), Vallalar Nagar Assessment Circle, Chennai. 1 cc To M/S.Prabakaran, Advocate, SR.29280 1 cc To The Government Pleader, SR.28892 Writ Petition No.10676 of 2011 and M.P.No.1 of 2011 MBS (CO) RH (28.4.11) https://hcservices.ecourts.gov.in/hcservices/