WritPetition filed under Article 226
Case Title | G. Sadayaramanujam vs The Assistant Commissioner |
Court | Madras High Court |
Honourable Judges | JUSTICE C.SARAVANAN |
Citation | 2022 (3) GSTPanacea 313 HC Madras W.P.(MD) No.22874 of 2021 |
Judgement Date | 11-April-2022 |
WritPetition filed under Article 226
This is a legal case in the Madras High Court, with the case number W.P.(MD) No.22874 of 2021. The petitioner, G. Sadayaramanujam, has filed a writ petition under Article 226 of the Constitution of India, seeking a Writ of Mandamus to direct the Assistant Commissioner
WritPetition filed under Article 226
JUDGEMENT
Commercial Tax, Gandhiji Road, SIDCO Compound, Theni -2, to receive the tax due of Rs.6,45,414/- (till Nov-21) and Rs.2,81,000/- (up to date for December 2021 approximately) in respect of GSTIN No.33AAACG6670M1ZE without penalty. The petitioner is also seeking the temporary provision of a user ID and password to enable him to file GST-R1 and GST-R3B returns regularly along with his future taxes.
The case was earlier disposed of by an order dated 09.02.2022, but the private respondents (the petitioner’s niece and nephews) filed an application for restoring the writ petition, as they had filed a Vakalat but their names were not printed in the cause list. The court recalled the order and reinstated the case.
The private respondents (2nd to 5th respondents) are opposing the petitioner’s prayer, arguing that the petitioner has an alternate remedy under Section 107 of the respective GST enactments to challenge the order cancelling the registration. They also argue that in terms of Section 250 of the Companies Act, 2013, if the company stands dissolved under Section 248, its name can be struck off from the Register of Companies by the Registrar of Companies.
Download Pdf:
For Reference Visit:
uu