SUVEENDRAN Vs. STATE TAX OFFICER

JUDGEMENT

(1.) The petitioner is one of the legal heirs of Sri.Natarajan, who was conducting a business in the name and style of "MRT Metal Mart". The said Natarajan passed away on 15/11/2021. The petitioner as well as the 3rd and 5th respondents are the sons of the said Natarajan and the 4th respondent is the wife of the said Natarajan. Dispute involved in this writ petition is in relation to the order passed by the 1st respondent cancelling the registration of a firm run by the 3rd respondent and the order of rejection of the application submitted by the 3rd respondent to revoke the said order of cancellation.

(2.) The facts that led to the filing of this writ petition are as follows: As mentioned above, Sri.Natarajan was conducting a business namely, "MRT Metal Mart" till he passed away on 15/11/2021. The 3rd respondent was having a different establishment registered under the CGST and KGST Act in the name and style "Brinda Metal Mart" since 2017. After the death of Sri.Natarajan on 15/11/2021, an application was submitted by the 3 rd respondent before the 1st respondent, for amending the registration of his business establishment, by substituting the name of the firm M/s.Brinda Metal Mart with M/s MRT Metal Mart, which name was used by the deceased father. The said change of name was allowed on 17/11/2021.

(3.) Immediately thereafter, a further application was submitted for adding certain business places as well, which belonged to the father of the 3 rd respondent's establishment . To support the claim for adding additional business places, Exts.P3 and P4 no objection certificates were relied on, by which, the 3 rd respondent was permitted to use the business places referred to therein, for conducting and operating the business of MRT Metal Mart. Ext.P3, which is one of the consent letters, is in the name of Sri.T.Natarajan, the father of the petitioner and the 3 rd respondent, but the signature thereon was made by the 4 th respondent, the mother of the 3rd respondent and the writ petitioner. Similarly, in Ext P4 also, the 4 th respondent signed in the name of the said Natarajan. The said documents were executed on 18/11/2021, i.e., after the death of the said Natarajan.