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