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2020 (1) TMI 1000 - HC - GSTCancellation of registration certificate granted to the 2nd respondent for additional place of business - registration was granted without the consent of the petitioner, who is the owner of the premises - HELD THAT - The 1st respondent will take up the plea made by the petitioner on Ext.P7 petition without any further delay and after affording reasonable opportunity of being heard to the petitioner as well as the 2nd respondent will render a considered decision thereon within a period of 6-8 weeks from the date of production of the certified copy of this judgment. Petition disposed off.
Issues:
1. Validity of GST Registration granted without consent. 2. Request for cancellation of GST Registration. 3. Relief sought in the particular circumstances. Analysis: Issue 1: Validity of GST Registration granted without consent The petitioner contended that the GST Registration granted to the 2nd respondent for an additional place of business at a specific location was illegal and in violation of the Central Goods and Services Tax Rules, 2017, as it was done without the petitioner's consent. The petitioner, being the owner of the premises, highlighted that the registration was issued without proper verification of documents. The petitioner submitted a petition seeking the cancellation of the registration, emphasizing the lack of consent and the pending rent control petition due to the subletting of the premises. The court acknowledged these contentions and directed the 1st respondent to consider the petitioner's plea without delay and make a decision after providing a reasonable opportunity for both parties to be heard. Issue 2: Request for cancellation of GST Registration The petitioner specifically requested the court to issue a writ of mandamus or any other appropriate order commanding the 1st respondent to cancel the GST Registration granted to the 2nd respondent for the additional place of business. The petitioner's argument centered on the fact that the registration was obtained without the necessary consent, which was a crucial requirement under the law. The court, taking cognizance of the situation, directed the 1st respondent to review the petitioner's petition for cancellation and make a well-considered decision within a stipulated timeframe of 6-8 weeks from the date of the judgment. Issue 3: Relief sought in the particular circumstances Apart from the specific requests related to the GST Registration, the petitioner also sought any other relief deemed fit by the court in the particular facts and circumstances of the case. The court, while disposing of the Writ Petition (Civil), provided observations and directions for the timely resolution of the main issue concerning the registration. The judgment concluded by emphasizing the need for a prompt decision by the 1st respondent after affording due opportunity for both parties to present their arguments. In summary, the judgment addressed the concerns raised by the petitioner regarding the validity of the GST Registration granted without consent, the request for cancellation of the registration, and the overall relief sought in the specific circumstances. The court's directive to the 1st respondent to expedite the decision-making process and ensure a fair hearing for all parties involved reflects a commitment to upholding legal principles and procedural fairness in matters related to taxation and business operations.
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