IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.3.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.5670 of 2011 and Writ Petition No.6819 of 2011 1 SRI POOJA TRADERS REP. BY PROPRIETOR MANGILAL [ PETITIONER IN BOTH THE WRIT PETITIONS] Vs 1 THE ASSISTANT COMMISSIONER (CT) CHINTADRIPET ASSESSMENT CIRCLE NO.62, CATHEDRAL ROAD CHENNAI-86. [ RESPONDENT IN BOTH THE WRIT PETITIONS] W.P.No.5670 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari to call for the records of the Respondent dated 28/02/2011 in cancelling the registration certificate of the petitioner in TIN 33290361354 and quash the same as illegal and arbitrary. W.P.No.6819 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari to Call for the records of the Respondent in Pdl/178/A2 dated 28.02.2011 and quash the same as illegal and arbitrary. For petitioner : Mr.P.R.Kumar For respondents : Mr.J.Ganesan Government Advocate (Taxes) C O M M O N O R D E R The main contention of the learned counsel appearing for the petitioner is that the impugned orders, dated 28.2.2011, had been issued by the respondent, without issuing a prior notice to the https://hcservices.ecourts.gov.in/hcservices/ petitioner and without giving an opportunity of hearing to the petitioner. Even though the petitioner is carrying on business at No.T.30, Door No.16,17, 18, Wallers Road, 3rd Floor, Kalyan Trade Centre, Chintadripet, Chennai-2, the respondent had stated in the second impugned order that the petitioner is not carrying on business in the registered place. In fact, if a notice had been issued to the petitioner, it should have been shown that the petitioner is carrying on business activities in the registered place, with sufficient documentary evidence. 2. The learned Government Advocate (Taxes), appearing for the respondent, had not been in a position to show, from available records, that a notice had been issued to the petitioner at No.T.30, Door No.16,17, 18, Wallers Road, 3rd Floor, Kalyan Trade Centre, Chintadripet, Chennai-2, before the impugned orders had been passed, cancelling the registration of the petitioner, under the Tamil Nadu Value Added Tax Act, 2006. 3. In such circumstances, the impugned orders of the respondent, dated 28.2.2011, are set aside. It would be open to the respondent to issue a notice to the petitioner at the address noted above and thereafter, initiate appropriate proceedings, for the cancellation of the registration of the petitioner, as per law, after giving an opportunity of personal hearing to the authorised representative of the petitioner. The writ petitions are ordered, accordingly. No costs. Connected M.P.Nos.1 and 1 of 2011 are closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar lan To: 1 THE ASSISTANT COMMISSIONER (CT) CHINTADRIPET ASSESSMENT CIRCLE NO.62, CATHEDRAL ROAD CHENNAI-86. 1 cc To The Spl. Government Pleader, SR.19685 2 cc To Mr.P.R.Kumar, Advocate, SR.19030 & 19031 Writ Petition No.5670 of 2011 and Writ Petition No.6819 of 2011 pa(co)pmk.6.4.2011 https://hcservices.ecourts.gov.in/hcservices/