2021 (3) TMI 362

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....:- 23-2-2021<br>W.P(MD)No.6455 of 2019 - -<br>Central Excise<br>Honourable Mr. Justice G.R. Swaminathan For the Petitioner : Dr.A.Thiyagarajan, Senior Counsel, For Mr.S.Karunakar For the Respondents : Mrs.S.Ragavendre, Standing counsel. ORDER Heard the learned senior counsel for the writ petitioner and the learned standing counsel for the respondents. 2.The petitioner has asked for ....

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.... early as on 10.07.2015. Since no action was taken, the present writ petition came to be filed. 4.The respondents have filed a counter affidavit. It is mentioned therein that the registration was issued based on incorrect PAN given by the applicant. The error was also not sought to be rectified immediately. They also would further claim that the stocks lying in the petitioner&#39;s factory w....

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....f Certificate, which reads as follows:- "5,11 Procedure for Amendment of the information (i) The new Form of Application shall be used for carrying out Amendments to the information provided earlier by the assessee for obtaining Registration. Suitable entries will be made in the database upon receipt of such amended information. (ii)Change in information in respect of th....

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....certificate pertaining to Saga Steels Private Limited is containing an error. Of course, the petitioner is responsible for the error. But that is not a ground to deny relief sought for by them. Since M/s.Sabari TMT King Private Limited/the writ petitioner herein has taken over Saga Steels Private Limited, M/s.Sabari TMT King Private Limited is very much having locus standi to maintain the writ pet....