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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A.
N. Suveendran S/O Late T. Natarajan – Appellant
Versus
State Tax Officer – Respondent
JUDGMENT
The petitioner is one of the legal heirs of Sri.Natarajan, who was conducting a business in the name and style of “MRT Metal Mart”. The said Natarajan passed away on 15.11.2021. The petitioner as well as the 3rd and 5th respondents are the sons of the said Natarajan and the 4th respondent is the wife of the said Natarajan. Dispute involved in this writ petition is in relation to the order passed by the 1st respondent cancelling the registration of a firm run by the 3rd respondent and the order of rejection of the application submitted by the 3rd respondent to revoke the said order of cancellation.
2. The facts that led to the filing of this writ petition are as follows: As mentioned above, Sri.Natarajan was conducting a business namely, “MRT Metal Mart” till he passed away on 15.11.2021. The 3rd respondent was having a different establishment registered under the CGST and KGST Act in the name and style “Brinda Metal Mart” since 2017. After the death of Sri.Natarajan on 15.11.2021, an application was submitted by the 3rd respondent before the 1st respondent, for amending the registration of his business establishment, by substituting the name of the firm M/s.Brinda Metal Mart
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