N. RAVINDRAN PROPRIETOR Vs. STATE TAX OFFICER

JUDGEMENT

(1.) In W.P.(C) No.1855 of 2025, petitioner has sought for a direction to dispose of Ext.P8 application expeditiously, while the petitioner in W.P.(C) No.6509 of 2025 has sought for a direction to consider and pass orders on Ext.P3 therein and also to ensure that the stock of an erstwhile establishment by name 'MRT Metal Mart' is secured and not clandestinely removed and sold.

(2.) The disputing parties - Sri. Raveendran and Sri. Suveendran are siblings. They have another brother by the name of Maheendran. W.P.(C) No.1855 of 2025 is filed by Sri. Raveendran while W.P.(C) No.6509 of 2025 is filed by Sri. Suveendran. Their father had started a business establishment by name 'MRT Metal Mart'. As is often the case, after the time of the originator of a business, the legal heirs engage themselves in disputes leading to severe acrimony between them. Similar issues seems to have arisen in the instant case as well. After the death of the petitioner's father, GST registration of the MRT Metal Mart was transferred in the name of Sri. N. Raveendran. Subsequently, the first respondent cancelled the registration of the said establishment by order dtd. 10/1/2025 as per Ext.P11. Consequent to the said cancellation, an application was filed by Sri. Ravieendran for revocation of the cancellation of registration as per Rule 23(1) of the Central Goods and Services Tax Rules, 2017. Immediately after filing the said application, he approached this Court through W.P.(C) No.1855 of 2025, seeking a direction to dispose of the application.

(3.) Sri. Suveendran impleaded in the said writ petition as he wanted the competent authority to consider his version also, while considering the application for revocation of cancellation of registration. According to him, there are various disputes between the siblings regarding the entitlement of Sri.Raveendran to continue the business and a civil suit as O.S.No.172/2022 is also pending between the parties. Sri.Suveendran alleges that some of the documents produced by Sri.Raveendran to justify his claim for entitlement to continue the business, are forged.