2017 (9) TMI 592

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....posing to cancel the petitioner's registration granted under the provisions of the TNGST Act. 2.The respondent issued a show cause notice dated 11.04.2006, stating that the petitioner has taken separate registration under the TNGST and CST from 16.07.2002 and that the Department has been informed that even though their company are governed by a common management, they had taken separate registration to avoid payment of Additional Sales Tax. Therefore, the respondent stated that he proposed to lift the corporate veil as per the decision of the Supreme Court and cancelled the petitioner's registration and clubbed their turnover with the other company viz.,   M/s. J Paramount Tea Marketing Private Limited. 3.The petitioner ....

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....al sales tax. Therefore, the petitioner company was incorporated and a separate registration has been obtained from the Commercial Tax Department. This according to the respondent has been done solely for the purpose of avoiding payment of additional sales tax. Therefore, the respondent stated that he proposed to lift the corporate veil and ascertain as to what is the real intention of incorporating the petitioner company and hence, he proposed to cancel the registration. 7.The petitioner submitted their objections, but not convinced with the objections, the proposal was confirmed and the registration certificate issued to the petitioner was cancelled. 8.Before we go in to the correctness of the impugned order, what is important to note i....