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Bombay High Court Invalidates Registration Amendment Rejection: Lack of Reasons Criticized

13 Apr Bombay High Court Invalidates Registration Amendment Rejection: Lack of Reasons Criticized

Posted at 09:17h in GST by
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Introduction:

The Bombay High Court has invalidated the rejection of an application for registration amendment due to the lack of reasons provided for the rejection.

Facts of the case:

  • The petitioner's application for an address change was rejected on 3rd November 2023.
  • Subsequently, a show cause notice for the cancellation of registration was issued on 20th December 2023.

Issue:

  • The issue revolves around the rejection of the petitioner's application for registration amendment (change in address) without granting an opportunity for a hearing.
  • Additionally, there was concern over the lack of reasons provided for the rejection.

Argument by the Petitioner:

  • The petitioner contended that the rejection violated Section 28 of the CGST Act, which mandates an opportunity to be heard before any rejection of an amendment application.
  • They also emphasized the absence of reasons for the rejection.

Court Judgment:

  • The Bombay High Court invalidated the rejection order and directed the Deputy Commissioner to reconsider the petitioner's application within two weeks.
  • The reconsideration should follow proper legal procedures and include providing an opportunity for the petitioner to be heard.

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