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2024 (1) TMI 29

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..... tion of forged deed of reconstitution partnership firm - suppression of facts - HELD THAT:- The show cause notice, which is the impugned order before this Court, does not reflect the designation or name of the officer, before whom the petitioner had to appear. Therefore, when the matter had came up for admission on 08.06.2023, this Court had directed the learned counsel appearing for the responden .....

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..... and to quash the same as illegal. 2. It is the case of the petitioner, which is a partnership firm, that they are carrying on business in rendering horticultural consultancy, landscape planning and other related jobs. They have the place of business at Dindigul, Hyderabad and Vishakapatnam and now they have started business at Theni and Secunderabad also. The petitioner firm was not registered ini .....

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..... ll and void and for an injunction restraining the defendants therein from interfering with his right to act as partner as per the original partnership deed dated 25.05.1995. 4. While so, the petitioner had received an e-mail communication on 21.03.2023 from the Commercial Tax Department together with a show cause notice calling for an explanation as to why the registration of the GST may not be ca .....

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..... d counsel appearing for the respondents 1 and 2 to give the details of the official before whom the petitioner has to appear. 7. When the matter had come up today, the learned counsel has filed his counter and informed this Court that the officer concerned is the second respondent, the Superintendent of Central GST and Central Excise, Theni Range. 8. In the light of the above, the Writ Petition is .....

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