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2025 (5) TMI 1350 - HC - GSTApplication for amending the particulars in the GST registration - seeking to change the address of the principal place of business mentioned - Input Tax Credit has been blocked - HELD THAT - The Court is of the opinion that the Petitioner should be afforded another opportunity to provide the details as requested. The Petitioner shall accordingly submit the documents through the portal within one month and seek a hearing. Personal hearing shall be given in this matter and the application for change in the address of the principal place of business shall be considered and an order shall be passed within a period of three months. If any Input Tax Credit of the Petitioner has been blocked the same shall be unblocked as well. It is clarified that this order would not affect any other proceedings if any pending against the Petitioner or in respect of the said GSTN number. The present writ petition is disposed of in the above terms.
The Delhi High Court, in a petition filed under Articles 226 and 227 of the Constitution of India by E-Chemix Private Limited, addressed the rejection of the Petitioner's application to amend the principal place of business in its GST registration. The impugned order dated 24th February 2025 denied the amendment due to the Petitioner's failure to submit a reconciliation statement of GSTR-3B with GSTR-1 and GSTR-2A for the past three years, as required because the change would affect jurisdiction from Mayur Vihar to Laxmi Nagar. The Court noted that the Petitioner's Input Tax Credit (ITC) was being blocked consequent to the rejection.The Court held that the Petitioner must be given another opportunity to submit the requisite documents within one month via the portal and thereafter seek a personal hearing. The application for amendment "shall be considered and an order shall be passed within a period of three months." Furthermore, the Court ordered that "if any Input Tax Credit of the Petitioner has been blocked, the same shall be unblocked." The order clarified it would not affect any other pending proceedings related to the GSTN number. The writ petition was disposed of accordingly.
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