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SGST High Court Cases

GST – Cancellation of Registration, Additional Place of Business, NOC from Property Owner - Petitioner obtained GST registration for its principal place of business and subsequently amended the registration to include an additional place of business – Issued of order-cum-show cause notice suspending the petitioner's GST registration on the ground that the petitioner did not obtain a no-objection certificate (NOC) from the property owner for the additional place of business - Whether the respondents were justified in suspending the petitioner's GST registration for not providing an NOC from the property owner for the additional place of business – HELD - Neither the Section 29 of the CGST Act, 2017 nor Rule 19 of the CGST Rules, 2017 require the submission of an NOC from the property owner for adding an additional place of business to the Registration - The grounds for cancellation cannot be added into the provisions of Section 29(2) of the CGST Act as there is no inclusive clause to Section 29(2) of the Act - the petitioner had already obtained the amended registration for the additional place of business without any issue, and the subsequent dispute between the petitioner and the property owner could not be a ground for the department to take sides and suspend the registration - the interpretation sought by the respondents would violate the petitioner's Constitutional rights under Articles 14 and 19(1)(g) and cannot be accepted - the order-cum-show cause notice suspending the petitioner's GST registration is quashed and the registration, is restored allowing the petitioner to continue its business operations – the writ petition is allowed
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