Ved Prakash Agarwal Vs State of Telangana (Telangana High Court)
Telangana High Court held that genuineness and validity of will are civil disputes and should not be adjudicated by TSGST authorities since appropriate jurisdiction in such matter lies with the Civil Court.
Facts- Sri Anand Swaroop Agrawal was the founder/proprietor of M/s. A.P. Products. Sri Anand Swaroop Agarwal died on 09.12.2019. Sri Yagnanand Agarwal, who is the grandson of Sri Anand Swaroop Agarwal, claiming under a Will of Sri Anand Kumar Agarwal dated 11.10.2019 applied for a fresh registration under the provisions of the Telangana State Goods and Service Tax Act, 2017 and obtained registration certificate dated 03.01.2020.
The petitioner Nos.1 to 3, who are the sons of Sri Anand Swaroop Agarwal formed a partnership, and applied for and obtained a registration certificate dated 28.03.2020 in the name of M/s. A.P.Products. Thereafter, the ‘grandson’ filed an application on the file of the VIII Junior Civil Judge, City Civil Court, Hyderabad seeking a permanent injunction restraining the ‘sons’ from interfering with business of M/s. A.P.Products. On the other hand, the ‘sons’ lodged a criminal complaint with the Police CCS, Hyderabad which registered a Crime in FIR No.2 of 2020 against the ‘grandson’ and others under sections 420, 465, 467 and 468 of IPC, wherein investigation is pending.
