Citizen K., who does not have the status of an individual entrepreneur, filed a lawsuit challenging the order of the Ministry of Taxes and Dues of the Russian Federation, establishing the procedure for registration as an individual entrepreneur and the requirements for the documents submitted.
The Oktyabrskiy Federal District Court of Yekaterinburg refused to accept the application, stating in the determination that K.'s claims are not subject to civil proceedings, because in accordance with the provisions of Article 138 of the Tax Code, the arbitration court is directly named as a court competent to consider these cases .
The Arbitration Court of the Sverdlovsk Region left K.'s statement of claim without motion, indicating that it needs to draw up its claims in the form of a statement, since a case to challenge a normative legal act can only be considered in accordance with Article 191-196 of the APC, which are located in the section “Proceedings under cases arising from administrative and other public legal relations ”
Did the courts do the right thing?
Evaluate the correctness of the arguments of the courts and the adequacy of the legal grounds underlying their definitions.

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