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2024 (3) TMI 1025 - BOMBAY HIGH COURTRejection of petitioner’s application for amendment of the registration, namely, change in address of the petitioner - no opportunity of a hearing was granted to the petitioner before the order is passed - violation of principles of natural justice - HELD THAT:- On a plain reading of Section 28, it is clear that sub-section (1) is an obligation of every registered person and a person to whom a Unique Identity Number (UIN) has been assigned to mandatorily inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in the form as prescribed. Sub-section (2) thereof provides that the proper officer may on the basis of information furnished under sub-section (1) or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed. The mandate of proviso below sub-section (2) of Section 28 as applied to the present facts brings about a consequence that the impugned order would be required to be held to be in breach of sub-section (2) of Section 28 inasmuch as the petitioner was not granted an opportunity of being heard before the impugned order was passed. Such action on the part of respondent no. 3 clearly breached the mandate of proviso below sub-section (2) of Section 28. On such count alone, the impugned order would be rendered bad and illegal. This apart, there are serious consequences which are brought about in rejection of an application for amendment. The impugned order also cannot be sustained for the reason that no reasons whatsoever are furnished in rejecting the petitioner’s application for amendment of the registration. It is well settled that in passing any quasi-judicial order, necessarily reasons are required to be attributed, as the reasons would not only demonstrate an application of mind by the concerned officer in taking the decision but also it would enable the person whose application is rejected to know as to what were the reasons which weighed with the authority in rejecting the application. Thus, in the absence of any reason, any quasi-judicial order would be rendered arbitrary, which the law would not recognize to be a valid order. There can be no two opinions that the impugned order dated 3 November, 2023 would be required to be quashed and set aside - Petition allowed. Suspension of registration of the petitioner and issuing show cause notice for cancellation of the registration - blocking of Input Tax Credit of the petitioner - HELD THAT:- There appears to be much substance in the contentions as urged on behalf of the petitioner. It appears that the basis for suspension of the petitioner’s registration is on the very issue on the petitioner’s place of business, which was subject matter of the amendment application filed by the petitioner. Such amendment application being rejected, has already been set aside by us by the order passed in the aforesaid Writ Petition. Sofar as the blocking of ITC is concerned, the same has clearly arisen from such issues on the place of business of the petitioner in regard to which an amendment application was filed by the petitioner to amend the registration. Respondent no. 3 needs to pass an order on the application of the petitioner for amendment of registration within a period of two weeks and subject to the orders which may be passed thereon further appropriate course of action can be adopted as may be permissible in law on any suspension of the petitioner’s registration, as also on the blocking of the ITC if so necessitated - thus, insofar as the show cause notice dated 20 December, 2023 issued to the petitioner by respondent no. 3 is concerned in regard to the cancellation of the registration and considering the reasons as set out in the show cause notice, the fate of the same would certainly depend upon on the orders which respondent no. 3 would intend to pass on the petitioner’s amendment application. Petition disposed off.
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