2025 (9) TMI 389

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.... for official respondent Nos.1 to 3 and Sri R.A. Achuthanand, learned counsel for the respondent Nos. 4 to 6. 4. The core issue in these two writ petitions involves a dispute over the GST registration and business succession of M/s. A.P. Products (Anand Masala), a spices/masala manufacturer, after the death of its proprietor, Sri Anand Swaroop Agarwal, who died on 09.12.2019. 5. Shorn of the unnecessary details, the factual background essential for the adjudication of the present writ petitions as culled out from the pleadings, is as under: i) that Sri Anand Swaroop Agrawal was the founder/proprietor of M/s. A.P. Products; ii) that Sri Anand Swaroop Agarwal as proprietor of M/s. A.P. Products was registered for State Tax and a registration certificate No. 36AIRPS7783HIZA was issued in his name on 18.07.2018; iii) that Sri Anand Swaroop Agarwal died on 09.12.2019; iv) that Sri Yagnanand Agarwal, who is the grandson of Sri Anand Swaroop Agarwal (hereafter 'grandson' for brevity), claiming under a Will of Sri Anand Kumar Agarwal dated 11.10.2019 (hereafter 'Will' for brevity) applied for a fresh registration under the provisions of the Telanga....

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....ate of the 'grandson'; xii) that the 'grandson' is seeking a declaration that issuing GST registration certificate to the 'sons' for running the business in the name of M/s. A.P. Products at the same place of business where GST registration of the 'grandson' was issued, is illegal; 6. W.P. No. 10470 of 2020 is filed by the 'sons' and daughters of late Sri Anand Swaroop Agarwal aggrieved by the endorsement dated 24.06.2020 of respondent No.4 refusing to cancel the GST registration of the 'grandson'. 7. W.P. No. 10834 of 2020 is filed by the 'grandson' seeking a declaration that issuing GST registration certificate dated 28.03.2020 to the 'sons' for running the business in the same name of M/s. A.P. Products at the same place of business where GST registration of the 'grandson' was issued, is illegal. 8. Sri R.A. Achuthanand, learned counsel for the 'sons' contended that the TSGST authorities issued the registration certificate dated 03.01.2020 to the 'grandson', on the basis of a forged and fabricated 'Will'. Learned counsel further contended that the Civil Court in I.A. No. 1415 of 2019 in O.S.No.3278 of 2019 had observed that the 'Will' relied upon by the 'grands....

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....ivil Court was formed on the basis of a photocopy of the Will in the absence of examination/cross-examination of the handwriting expert and cannot be relied upon. 12. Learned Senior Counsel contended that a valid TSGST registration certificate exists in favour of the 'grandson' which was issued by the TSGST authorities after fulfillment of all the statutory requirements. Learned Senior Counsel further contended that the determination of the genuineness of the Will was in the domain of the Civil Court and not that of the TSGST authorities and that the request of the 'sons' to cancel the TSGST registration certificate of the 'grandson' on the basis of the 'Will' being forged and fabricated, in the absence of any determination by the Civil Court, cannot be countenanced. 13. Learned Senior Counsel contended that though Section 29 of the TSGST Act provides for cancellation of registration by the legal heirs in the case of death of the registered person, none of the contingencies existed in the present case, where registration granted in favour of the 'grandson' can be cancelled, more particularly at the instance of the 'sons'. Learned Senior Counsel further contended that a separa....

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....ent/transfer/registration of TSGST of Sri Anand Swaroop Agarwal in favour of the 'grandson' or the 'sons' is dependent on the outcome of the pending proceedings in the Civil Court, particularly in Suit vide O.S.No.283 of 2020 filed by the 'sons' for partition of the property of late Sri Anand Swaroop Agarwal. 20. This Court is of the considered opinion that the civil disputes and/or conflicting claims like the genuineness and validity of instruments like will, succession etc., should not be adjudicated by the TSGST authorities and that the appropriate jurisdiction in such matters lies with the Civil Court. 21. We have noticed that this Court in W.P. No. 10470 of 2020 (filed by the sons) by interim order dated 17.07.2020 suspended the GST registration certificate bearing GSTN 36ACPPY7866D1ZR dated 03.01.2020, granted in favour of respondent No. 5 therein (grandson) and that respondent No. 5 therein (grandson) filed I.A. No. 2 of 2020 in W.P. No. 10470 of 2020, for vacating the interim order. We hereby allow I.A. No. 2 of 2020 and revoke the suspension of GST registration certificate bearing GSTN 36ACPPY7866D1ZR dated 03.01.2020. 22. In W.P. No. 10470 of 2020, this Court is ....