On the recognition of illegal and cancellation of orders on the interruption of the registration period for the termination of the activity of a legal entity
6001-22-00-6ap/1337 dated 12.01.2023
Plaintiff: J.E.
Defendant: RSU "Department of Justice of East Kazakhstan region", RSU "Department of State Revenue for the city of Ust-Kamenogorsk", NAO "GK
"Government for citizens"
The subject of the dispute: on the recognition as illegal and cancellation of orders to suspend the registration period for the termination of a legal entity, on inclusion in the list of inactive legal entities, on refusal to register the termination of a legal entity, on the elimination of violations of rights by excluding from the register of inactive legal entities and issuing an order on the registration of termination
Review of the defendant's cassation complaint PLOT:
By a protocol decision of the general meeting of the founders of the partnership, a decision was made to liquidate the LLP.
On October 21, 2014, the representative of the LLP, on the basis of a power of attorney issued by the plaintiff on behalf of the partnership, submitted to the PSC an application for registration of the termination of the legal entity.
On October 24, 2014, the Department of Justice issued an order "On registration of the termination of the LLP's activities."
By the order of the State Revenue Department dated June 17, 2020, the LLP was included in the list of inactive taxpayers.
On November 16, 2021, to the plaintiff via an online resource
The "electronic government" of the Republic of Kazakhstan refused to provide
a public service within the framework of the application submitted by him for registration of a legal entity.
The reason for the refusal is that the plaintiff is the head of an inactive legal entity, namely an LLP.
Judicial acts:
1st instance: the claim is satisfied. Appeal: the decision remains unchanged. Cassation: judicial acts are upheld.
Conclusions:
An administrative body or official is obliged to independently verify the authenticity of materials, objects, documents and information if there are doubts about their authenticity.
The grounds for refusals are identical, in order to fully review the plaintiff's repeated application, the registering authority should have checked with the state revenue authority, and the failure to complete this interaction is regarded as formalism, since after accepting the necessary package of documents, actions to verify the attached documents are subject to the defendant.
The fact of violation of rights in the form of improper notification of the plaintiff about the change or cancellation of the decision on liquidation has been established.
Despite the absence of obstacles in the form of tax arrears, the registration authority has twice refused to satisfy the plaintiff's application for unreasonable reasons, therefore, Zh.E.'s actions are in good faith, and the refusal actions are illegal.
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