Ramani v. The Commissioner Of Commercial Tax,

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 16.04.2024

CORAM

THE HON'BLE MR.JUSTICE C.SARAVANAN Ramani, W/o.Late.D.Dhamodaran ... Petitioner Vs.

1.The Commissioner of Commercial Tax, Ezhilagam, Chepauk, Chennai.

2.The Joint Commissioner of Commercial Tax (State), Dr.Thangaraj Salai, Commercial Tax Buildings, Madurai.

3.The Deputy Commissioner of Commercial Tax (State), Commercial Tax Buildings, Dindigul.

4.D.Guruvammal 5.D.Navaneetha Krishnan ... Respondents [cause title amended as per order dated 16.04.2024, made in W.M.P.(MD)No.7906 of 2024] Prayer: Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Mandamus, directing the respondents 1 to 3 to process and approve the application of the petitioner for GST registration in Application Reference Number in (ARN) AA330324062716C dated Page No. 1 of 4

20.03.2024 without insisting no objection certificate from the 4th respondent within a stipulated time fixed by this Court. For Petitioner : Mr.T.Antony Arul Raj For R1 to R3 : Mr.R.Sureshkumar Additional Government Pleader

O R D E R

This Writ Petition is disposed of after dispensing with notice on the respondents 4 and 5, as no adverse orders are proposed to be passed against them in this Writ Petition.

2. The petitioner has filed this Writ Petition for a direction to the respondents 1 to 3 to process and approve her application for GST registration in Application bearing reference number in (ARN) AA330324062716C, dated 20.03.2024, without insisting No Objection Certificate from the fourth respondent.

3. It appears that the petitioner has dispute with her brother-in-law and mother-in-law after the death of her husband, namely, D.Dhamodaran, son of the fourth respondent and the brother of the fifth respondent. In this connection, the petitioner has applied for a fresh GST registration and Page No. 2 of 4

has filed an application on 20.03.2024. The said application is yet to be processed, as a result of which, the petitioner will be unable to carry on business, once the old GST registration expires in the absence of cooperation by the private respondents. I see no impediment in allowing this Writ Petition by directing the third respondent to process the application submitted by the petitioner on 20.03.2024, bearing reference number in (ARN) AA330324062716C, within a period of two weeks from the date of receipt of a copy of this order.

4. This Writ Petition stands disposed of accordingly. No costs. Index : Yes/ No 16.04.2024 smn2 To 1.The Commissioner of Commercial Tax, Ezhilagam, Chepauk, Chennai.

2.The Joint Commissioner of Commercial Tax (State), Dr.Thangaraj Salai, Commercial Tax Buildings, Madurai.

3.The Deputy Commissioner of Commercial Tax (State), Commercial Tax Buildings, Dindigul.

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C.SARAVANAN , J.

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