G.GANESH KUMAR Vs. ASSISTANT COMMISSIONER (ST)

JUDGEMENT

(1.) In both these writ petitions, the orders impugned are one and the same.

(2.) The case of the writ petitioners is that they along with one D.Arunshankar formed a partnership firm in the name and style of 'Sea Trust'. The firm was however not registered with the Registrar of Firms. However, they got themselves registered both under the CST Act and TANVAT Act.

(3.) It is the specific case of the writ petitioners that the firm had no business transactions. Ultimately, it came to be dissolved on 31.12.2013. A deed of dissolution was executed and it was duly notarized.