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TMI Blog2025 (1) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ompetent authority of the respondents for the grant of registration afresh. Any such application that may be made, shall be disposed of in accordance with law and bearing in mind the provisions of the Circular dated 28 March 2019 issued by the Central Board of Indirect Taxes and Customs. Petition disposed off. - HON'BLE MR. JUSTICE YASHWANT VARMA And HON'BLE MR. JUSTICE DHARMESH SHARMA F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Board of Indirect Taxes and Customs and which reads thus: 4. It is hereby instructed that the proper officer may exercise due caution while processing the application for registration submitted by the taxpayers, where the tax payer is seeking another registration within the State although he has an existing registration within the said State or his earlier registration has been cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if required, information submitted by applicant in S.No.21 of FORM GST REG-01 regarding details of proprietor, all partner/Karta/Managing Directors and whole time Director/members of Managing Committee of Associations/Board of Trustees etc. may be analysed vis- vis any cancelled registration having same details. 5. While considering the application for registration, the proper officer shall ascert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, information or documents furnished, then, his application for fresh registration may be considered for rejection. 4. We, consequently, permit the petitioner to approach the competent authority of the respondents for the grant of registration afresh. Any such application that may be made, shall be disposed of in accordance with law and bearing in mind the provisions of the Circular which we h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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