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TMI Blog2024 (3) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... he substantive prayer of the petitioner reads thus: "(i) Issue a writ of Certiorari or a writ, orders or direction in the nature of Certiorari, quashing the order dated 03.11.2023 issued against reference No. ZA27I123022634X vide which the Deputy Commissioner of State Tax, Bandra West-501 has rejected the application for amendment of the Petitioner; and/or (ii) Issue a writ of Mandamus or a writ, order or direction in the nature of Mandamus to the Respondents to consider the application of amendment with regard to addition of principal place of business to 5th Floor, Office No. 504 ML Spaces Premises Co-Operative Society Ltd., Dashrathlal Joshi Road, Bank of Baroda, Ville Parle West, Mumbai, Maharashtra-400056." 4. Before we consider the rival contentions, we are required to note the impugned order passed by the Deputy Commissioner of State Tax, which reads thus: "This has reference to your reply filed vide ARN AA271023073631J dated 16/10/2023. The reply has been examined and the same has not been found to be satisfactory for the following reasons* Therefore, your application is rejected in accordance with the provisions of the Act." 5. The case of the petitioner is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration - (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed. (2) 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. Provided that approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed. Provided further that the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard. (3) Any rejection or approval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a rejection or approval under this Act." 9. On a plain reading of Section 28, it is clear that sub-section (1) is an obligation of every registered person and a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow this petition by the following order: ORDER (i) Rule is made absolute in terms of prayer clauses (i) and (ii). (ii) Respondent no. 3 is directed to pass a fresh order after hearing the petitioner and in accordance with law within a period of two weeks from the date the copy of the order is placed by the petitioner before respondent no. 3. Writ Petition (L) No. 578 of 2024 13. Insofar as this petition is concerned, the petitioner seeks to quashing and setting aside the order dated 20 December, 2023 issued by the Deputy Commissioner of State Tax-respondent no. 3 suspending the registration of the petitioner and issuing show cause notice for cancellation of the registration. There is also a prayer on the blocking of Input Tax Credit of the petitioner amounting to Rs.1,37,76,580/-. We may observe that the subject matter of challenge in the present petition has also arisen from the issue in regard to the place of business for which the amendment application was made by the petitioner and subject matter of the aforesaid Writ Petition, which we have allowed. 14. It is seen from the record that for such reason, the petitioner was issued a cryptic show cause notice dated 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the registration as per the provisions of Section 28, which was illegally rejected by respondent no. 3. It is, therefore, the petitioner's case that on both counts as set out in the show cause notice, the registration of the petitioner could not have been suspended. It is further contended that it was arbitrary for respondent no. 3 to issue the communication dated 20 December, 2023 (page 135) thereby blocking the petitioner's ITC of Rs. 13776580/-, which was a system generated communication. It is submitted that the said decision to block the ITC is also bad and illegal, as the basis for blocking the credit is also on the same reason in regard to the place of business, as the bank details were already provided for by the petitioner as an application under section 28 was already submitted by the petitioner before respondent no. 3. 17. This petition was heard by us on 9 January, 2024 when an order came to be passed directing that the reply affidavit be placed on record on or before the adjourned date of hearing. However, no reply affidavit was filed. Thereafter, the proceedings was again listed on 7 March, 2024 when we passed an order observing that a reply affidavit is inten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same would certainly depend upon on the orders which respondent no. 3 would intend to pass on the petitioner's amendment application. In this view of the matter, we propose to dispose of this petition by the following order: ORDER (i) All contentions of the petitioner in response to the show cause notice dated 20 December, 2023 are expressly kept open. (ii) The petitioner is permitted to file a reply to the show cause notice without prejudice to the petitioner's rights and contentions which may be urged in the application filed by the petitioner under section 28 of the CGST Act for the amendment of its registration. (iii) Respondent no. 3 shall pass appropriate order after considering the reply of the petitioner to the show cause notice and by having due regard to the order which may be passed by respondent no. 3 on the petitioner's application under section 28 of the CGST Act. (iv) Liberty to the petitioner to file appropriate proceedings as may be available in law against any orders of the respondents on suspension/cancellation/blocking of ITC, in the event the same are adverse to the petitioner. (v) All contentions of the parties in that regard are expressly k ..... X X X X Extracts X X X X X X X X Extracts X X X X
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