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GST - Highlights / Catch Notes

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Rejection of petitioner’s application for amendment of the ...


Court Rules Suspension of Registration Premature; Orders Resolution of Amendment Application on Address Change.

March 22, 2024

Case Laws     GST     HC

Rejection of petitioner’s application for amendment of the registration, namely, change in address of the petitioner - The court addressed the suspension of the petitioner's registration and the issuance of a show cause notice for cancellation. It noted that these actions were premature and arbitrary since they were based on issues that were subject to the pending amendment application. The court directed the respondent to decide on the pending application within a specified timeframe and allowed the petitioner to file a reply to the show cause notice, reserving their right to challenge any adverse decisions.

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