2024 (11) TMI 519

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....I. ARUN For the Petitioners : (By Sri Vikram S. Huilgol, Senior Advocate For Smt. Krutika Raghavan, Advocate). For the Respondents (By Smt. Jyothi M. Maradi, HCGP For R-1 & R-2; Sri K.G. Raghavan, Senior Advocate For Sri Hitesh Gowda B.J., For Impleading Applicants). ORAL ORDER 1. Petitioner no. 1 is a private limited company and is incorporated in the name and style of C. Krishniah Ch....

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....by petitioner no. 1 and on the 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. ....

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....ned such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or (c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or (d) any person who has taken voluntary regi....

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....ce. 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 libe....