Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 827 - HC - VAT and Sales TaxCancellation of registration of petitioner - extension of lease agreement - Before expiry of lease period, the second respondent issued the impugned notice dated 11.06.2019 and called upon the petitioner to produce fresh lease agreement also by indicating that failure to produce such lease agreement would result in taking action to initiate cancellation of registration - legality of notice issued by the second respondent calling upon the petitioner to produce fresh lease agreement to continue the business. HELD THAT:- There is no dispute to the fact that the lease obtained by the third respondent from the owners viz., the respondents 4 & 5 expired on 23.06.2019. However, it is an admitted fact that even before expiry of the lease period, the Indian Oil Corporation has filed the suit in O.S.No.1434 of 2019 on the file of the Principal District Munsif Court, Pondicherry on 15.06.2019 seeking mandatory injunction and permanent injunction as stated supra. It is stated that the said suit is still pending, wherein, the petitioner has also been arrayed as third defendant. Whether the lease granted in favour of the third respondent and got expired on 23.06.2019, is liable to be renewed or not, is a matter, now seized of by the Civil Court and thus, the said issue has to be considered and decided by such forum after considering the respective pleadings of the parties and the evidence let in by them. The third respondent shall file implead petition to implead the second respondent/Commercial Tax Department, as a party/defendant in the said suit along with appropriate interim application seeking interim relief against the said respondent, within a period of four weeks from the date of receipt of a copy of this order - On filing of such interim application, the learned Principal District Munsif, Puducherry, shall consider the said application and pass orders on the same on merits and in accordance with law - petition disposed off.
|