SGST High Court Cases

GST - Section 28 of the CGST Act, 2017 – Amendment of Registration – Change in address of business – Challenge to rejection of application of ‘Amendment of registration’ without granting opportunity of hearing – HELD – the impugned order would is in breach of sub-section (2) of Section 28 inasmuch as the petitioner was not granted an opportunity of being heard before the impugned order was passed. On such count alone, the impugned order would be rendered bad and illegal - The impugned order also cannot be sustained for the reason that no reasons whatsoever are furnished in rejecting the petitioner’s application for amendment of the registration - It is well settled that in passing any quasi-judicial order, necessarily reasons are required to be attributed - in the absence of any reason, any quasi judicial order would be rendered arbitrary, which the law would not recognize to be a valid order – the impugned order is quashed and set aside and the Respondent concerned is directed to pass a fresh order after hearing the petitioner and in accordance with law - So far as the blocking of ITC is concerned, the same has clearly arisen from such issues on the place of business of the petitioner in regard to which an amendment application was filed by the petitioner to amend the registration – the respondent needs to pass an order on the application of the petitioner for amendment of registration within a period of two weeks and subject to the orders which may be passed thereon further appropriate course of action can be adopted as may be permissible in law on any suspension of the petitioner’s registration, as also on the blocking of the ITC if so necessitated – the writ petition is disposed of

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