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2025 (2) TMI 1101

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..... Mr. Ajay Kalra, Senior Standing Counsel,. ARUN PALLI, J. (ORAL) 1. The petitioner (VK Constructions) prays for a Certiorari, to quash the order dated 15.01.2025 (P-8), vide which, the Superintendent, Range 28, Kurukshetra Ward 4, Kurukshetra, (respondent No. 2), has rejected the application moved by it, for amendment of the Principal Place of Business, under Rule 9 (4) of the Central Goods an .....

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..... petitioner duly provided all the necessary information/documents that were sought for, i.e. Geo-tagged location, Aadhaar Card etc., which conclusively establish the location of the premises of the petitioner. 4. However, since the GST registration is still linked with the Principal Place of Business (Thanesar, Kurushetra), the petitioner is being subjected to undue hardship, for neither valid bi .....

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..... impugned order, "Address Details provided are incomplete", is apparently perverse and unsustainable. 5. On February 14, 2025, learned counsel for the respondent/CBIC had caused appearance and sought time to seek instructions and/or submit a specific affidavit. Accordingly, reply on behalf of the respondents, filed in Court today, is taken on record. Copy furnished. 6. However, upon being specifi .....

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..... from today. 7. That being so, learned counsel for the petitioner submits that let the petition be disposed of, in terms of the statement made by learned counsel for the respondents. 8. In the wake of the position sketched out above and in terms of the statements made by learned counsel for the parties, the petition is accordingly disposed of. 9. This Court is sanguine that the authorities shal .....

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