2022 (1) TMI 249 - HC - GST

Change in ownership of firm - request for deletion of names of two of the partners from the registration - case of revenue is that petitioner has failed to respond the order dated 27.03.2020 wherein the order also directed the petitioner to file a reply by 09.04.2020 - HELD THAT - The petitioner has not replied to the respective notices dated 27.03.2020 and 20.07.2020 and therefore there is no merits in the present writ petition in as much as these communications in Form GST Reg 03 dated 27.03.2020 and 20.07.2020 are merely a proposal setting out the reasons why the request of the petitioner cannot be accepted. It is for the petitioner to respond to the same. This writ petition is disposed by directing the petitioner to file appropriate reply.

Summary

Issues:
Challenge to impugned order rejecting request for deleting partners' names from registration, failure to respond to official notices, rejection of fresh representation for amendment to GST Registration.

Analysis:
The petitioner challenged the rejection of the request to delete two partners' names from the partnership firm's registration. The firm was reconstituted with four partners, and the petitioner applied for changes in registration on 18.03.2020. The respondent communicated on 27.03.2020, mentioning a tax liability issue as a reason for considering the amendment request. Despite sending another representation on 16.07.2020, the request was rejected again as non-speaking orders, prompting the petitioner to seek their setting aside.

The Additional Government Pleader contended that the petitioner failed to respond to the order dated 27.03.2020, which directed a reply by 09.04.2020. Instead, the petitioner submitted a fresh representation on 16.07.2020, leading to the issuance of impugned orders/notices. The petitioner was asked to send a fresh representation by 20.07.2020, but this was not done. The respondent argued that the writ petition lacked merit due to the petitioner's non-response to official notices.

The court noted that the petitioner did not reply to the notices dated 27.03.2020 and 20.07.2020, emphasizing that these communications were proposals explaining why the petitioner's request could not be accepted, requiring a response from the petitioner. Consequently, the court disposed of the writ petition by directing the petitioner to file an appropriate reply within fifteen days. The respondents were instructed to consider the reply and pass suitable orders within thirty days, emphasizing compliance with the law. No costs were awarded, and the connected miscellaneous petition was closed.