TMI Blog2021 (11) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice M.Sundar For the Petitioner : Mr.S.Sathiyanarayanan For the Respondent : Ms. Amirta Dinakaran Government Advocate ORDER When this matter was taken up, Mr.S.Sathiyanarayanan, learned counsel for writ petitioner was before this Virtual Court and Ms. Amirta Dinakaran, learned Revenue counsel accepted notice on behalf of the respondents. 2. There is no disputation or disagreement that the captioned writ petition is directly and squarely covered by an order dated 22.10.2021 made in W.P.No.22536 of 2021 and W.M.P.No.23760 of 2021, which reads as follows: ' Captioned main writ petition has been filed assailing an 'order dated 08.02.2021 bearing reference GSTIN.33CVHPM5327C1ZU/2019-20' [hereinafter 'i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;11. The non-service of the show cause notices dated 04.01.2021 and 25.01.2021 sent to the principal place of business address and their return by the postal authorities establishes the fact that the named individual has not done business at the registered place. The notices sent to the residential address of the Taxable person/Authorised representative have been received by the taxable person. The details of said addresses and the details of return of the summons and show cause notices sent to the said addresses is furnished supra in preceding paragraphs. The taxable person as per records as her business address clearly prove that the taxable person is not doing any business from that address. She has never been an occupant of that prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9; ['FIR'] for alleged offence punishable under Sections 419 and 420 of 'Indian Penal Code, 1860' ['IPC'] besides Sections 66C and 66D of Information Technology Act, 2000, has been registered. In the interregnum, the second respondent has passed a consequential order dated 23.07.2021. 8. In the light of writ petitioner having demonstrated her bona fides by lodging an FIR, it is only appropriate that an order as on the lines alluded to supra is made. 9. Captioned main writ petition is disposed of by making the following order: (a) Impugned order being order dated 08.02.2021 bearing reference GSTIN.33CVHPM5327C1ZU/2019-20 made by first respondent and consequential order being order dated 23.07.2021 beari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g order dated 23.07.2021 bearing reference GSTIN.33CVHPM5327C1ZU /(2) 2020-21 made by second respondent are set aside solely on the ground that alleged misuse of writ petitioner's Aadhar and PAN Cards and obtaining of fraudulent registration is under investigation; (b) In the light of aforementioned limb of the order, though obvious, it is made clear that no opinion or view on the merits of the matter has been expressed in this order; (c) Rights of the Revenue i.e., respondents are preserved to proceed against the writ petitioner or any other person or entity being natural person or juristic entity, subject to progress in the investigation i.e., subject to further facts unfurling in the investigation; (d) Owing to this Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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