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TMI Blog2024 (11) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been issued under erroneous provision of law. Petitioner no. 1 is having the liberty to reply to the said notice. Petitioner no. 1 is also having the liberty to take up such contention including the jurisdictional aspect in its reply before respondent no. 2. Petitioner no. 1 can also plead any amendments which are required for the existing trade name. If petitioner no. 1 is able to show that the authorised person is not proceeding under the correct provision of law, the authorised person also has the liberty to initiate appropriate proceedings in accordance with law. What has been issued in the instant case is only a show cause notice, requesting petitioner no. 1 for clarification and supporting documents regarding the allegations made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said grounds, it is prayed that the proceedings initiated against the petitioners be set aside. 3. Per contra, the learned HCGP appearing for the respondents, upon instructions, justifies the impugned proceedings and prays for dismissal of the writ petition. 4. Admittedly, the name of petitioner no. 1 company is registered as C. Krishniah Chetty Co. Pvt.Ltd. and the trade name in GST is mentioned as C. Krishniah Chetty Co. Pvt. Ltd. There is also another entity in the name and style of C. Krishniah Chetty Sons Pvt. Ltd. and there are several disputes between both the companies. On the ground that given the name of petitioner no. 1 company, it could not have a trade name in the name and style of C. Krishniah Chetty Co. Pvt. Ltd., the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to the said notice. Petitioner no. 1 is also having the liberty to take up such contention including the jurisdictional aspect in its reply before respondent no. 2. Petitioner no. 1 can also plead any amendments which are required for the existing trade name. If petitioner no. 1 is able to show that the authorised person is not proceeding under the correct provision of law, the authorised person also has the liberty to initiate appropriate proceedings in accordance with law. What has been issued in the instant case is only a show cause notice, requesting petitioner no. 1 for clarification and supporting documents regarding the allegations made against it. It is for the authorities concerned (respondent no. 2) to hear the party concerned a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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