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2023 (3) TMI 161 - MADRAS HIGH COURTRejection of petitioner's application seeking for amendment under the Tamil Nadu Goods and Services Tax Act, 2017 to reconstitute the partnership firm - liability of N.Azeem Basha, being partner of Azeem Transport Company - HELD THAT:- N.Azeem Basha seems to have retired from the petitioner's partnership business as early as on 18.04.2019 itself. Unless and until the aforementioned documents are considered by the respondent, the respondent cannot come to the conclusion that N.Azeem Basha is also involved in the petitioner's partnership business as well as in the other businesses viz., M/s.Azeem Packaging and M/s.Nawas Garments. Having not considered the documents that too when the petitioner has categorically stated that N.Azeem Basha is no longer involved in the petitioner's partnership business, this Court is of the considered view that by total non application of mind to the aforementioned documents, the impugned order has been passed by the respondent, rejecting the petitioners' application seeking for amendment as required under the TNGST Act. Hence, the impugned order has to be necessarily quashed and the matter has to be remanded back to the respondent for fresh consideration on merits and in accordance with law, after affording a fair hearing to the petitioner including granting them the right of personal hearing. The matter is remanded back to the respondent for fresh consideration on merits and in accordance with law - Petition allowed by way of remand.
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