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TMI Blog2023 (3) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... t N.Azeem Basha is also involved in the petitioner's partnership business as well as in the other businesses viz., M/s.Azeem Packaging and M/s.Nawas Garments. Having not considered the documents that too when the petitioner has categorically stated that N.Azeem Basha is no longer involved in the petitioner's partnership business, this Court is of the considered view that by total non application of mind to the aforementioned documents, the impugned 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistrar of Firms under Section 59 of the Indian Partnership Act, 1932 to substantiate their claim that 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 been filed by the respondent, reiterating the contents of the impugned order by stating that the petitioners are the partners of M/s.Azeem Transport Company and they are due to the tune of Rs.2.5 Crores to the respondent in respect of their other bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments that too when the petitioner has categorically stated that N.Azeem Basha is no longer involved in the petitioner's partnership business, this Court is of the considered view that by total non application of mind to the aforementioned documents, the impugned 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 right of personal hearing. 9. In the result, the impugned order dated 10.01.2022 pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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