9911796707
TMI Blog2023 (3) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner : Mr.N.A.Nissar Ahmed For the Respondent : Mr.C.Harsha Raj Additional Government Pleader ORDER This Writ Petition has been filed challenging the order dated 10.01.2022 passed by the respondent, rejecting the petitioner's application seeking for amendment under the Tamil Nadu Goods and Services Tax Act, 2017 (Hereinafter referred to as TNGST Act) to reconstitute the partnership fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at N.Azeem Basha and A.Haseena Begam have retired from the petitioner's partnership business on 18.04.2019 itself. Therefore, according to the petitioner, by total non application of mind to the said fact, the respondent has rejected the petitioner's application seeking for amendment as required under the TNGST Act pursuant to the reconstitution of the firm. 4. A counter affidavit has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) The report maintained by the Registrar of Firms under Section 59 of the Indian Partnership Act, 1932 which reveals that N.Azeem Basha as well as his wife A.Haseena Begam retired on 18.04.2019 has not been considered by the respondent; b) The reconstitution of the petitioner's partnership business under the reconstitution deed dated 18.04.2019 has also not been given due consideration by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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