CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases | https://www.nyca.in ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases Sat, 13 Apr 2024 09:17:23 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 https://www.nyca.in/wp-content/uploads/2022/08/9060CA_logo_icai-1.jpg CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases | https://www.nyca.in 32 32 Bombay High Court Invalidates Registration Amendment Rejection: Lack of Reasons Criticized https://www.nyca.in/bombay-high-court-invalidates-registration-amendment-rejection-lack-of-reasons-criticized/ https://www.nyca.in/bombay-high-court-invalidates-registration-amendment-rejection-lack-of-reasons-criticized/#respond Sat, 13 Apr 2024 09:17:23 +0000 https://www.nyca.in/?p=8575 The Bombay High Court has invalidated the rejection of an application for registration amendment due to the lack of reasons provided for the rejection.

The post Bombay High Court Invalidates Registration Amendment Rejection: Lack of Reasons Criticized appeared first on CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases.

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Introduction:

The Bombay High Court has invalidated the rejection of an application for registration amendment due to the lack of reasons provided for the rejection.

Facts of the case:

  • The petitioner's application for an address change was rejected on 3rd November 2023.
  • Subsequently, a show cause notice for the cancellation of registration was issued on 20th December 2023.

Issue:

  • The issue revolves around the rejection of the petitioner's application for registration amendment (change in address) without granting an opportunity for a hearing.
  • Additionally, there was concern over the lack of reasons provided for the rejection.

Argument by the Petitioner:

  • The petitioner contended that the rejection violated Section 28 of the CGST Act, which mandates an opportunity to be heard before any rejection of an amendment application.
  • They also emphasized the absence of reasons for the rejection.

Court Judgment:

  • The Bombay High Court invalidated the rejection order and directed the Deputy Commissioner to reconsider the petitioner's application within two weeks.
  • The reconsideration should follow proper legal procedures and include providing an opportunity for the petitioner to be heard.

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The post Bombay High Court Invalidates Registration Amendment Rejection: Lack of Reasons Criticized appeared first on CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases.

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