TaxTMI 
TaxTMI 
2021 (11) TMI 551
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....d squarely covered by an order dated 22.10.2021 made in W.P.No.22536 of 2021 and W.M.P.No.23760 of 2021, which reads as follows: 'Captioned main writ petition has been filed assailing an 'order dated 08.02.2021 bearing reference GSTIN.33CVHPM5327C1ZU/2019-20' [hereinafter 'impugned order' for the sake of convenience and clarity] made by first respondent. The impugned order is under 'Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017)' [hereinafter 'TN-GST Act' for the sake of convenience and clarity] and 'Central Goods and Services Tax Act, 2017' [hereinafter 'C-GST Act' for the sake of convenience and clarity]. Impugned order is a sequel to a surprise inspecti....
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....ails of return of the summons and show cause notices sent to the said addresses is furnished supra in preceding paragraphs. The taxable person as per records as her business address clearly prove that the taxable person is not doing any business from that address. She has never been an occupant of that premises and no business has been done by her from that address. The information furnished at the time of registration in this regard is established to be false.' 3. Ms.Amirta Dinakaran, learned Revenue counsel accepts notice on behalf of both the respondents. 4. This Court is of the view that owing to the nature of the stand taken by the writ petitioner and owing to this Court noticing that a criminal complaint has been....
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....that an order as on the lines alluded to supra is made. 9. Captioned main writ petition is disposed of by making the following order: (a) Impugned order being order dated 08.02.2021 bearing reference GSTIN.33CVHPM5327C1ZU/2019-20 made by first respondent and consequential order being order dated 23.07.2021 bearing reference GSTIN.33CVHPM5327C1ZU /(2) 2019-20 made by second respondent are set aside solely on the ground that alleged misuse of writ petitioner's Aadhar and PAN Cards and obtaining of fraudulent registration is under investigation; (b) In the light of aforementioned limb of the order, though obvious, it is made clear that no opinion or view on the merits of the matter has been expressed in this orde....
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....he merits of the matter has been expressed in this order; (c) Rights of the Revenue i.e., respondents are preserved to proceed against the writ petitioner or any other person or entity being natural person or juristic entity, subject to progress in the investigation i.e., subject to further facts unfurling in the investigation; (d) Owing to this Court interfering in this matter, limitation if any, will stand preserved for both parties; (e) The outcome of investigation or updation shall be given by the writ petitioner to the respondent within three months from today i.e., by 26.01.2022. If it is updated, this process shall continue once in three months till the completion of investigation.' Consequently, con....