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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Amendment of registration: procedural requirements for updating GST registration details with officer approval and hearing safeguards.</h1> Registered taxable persons must notify the proper officer of any changes to registration information in the prescribed manner and period. The proper officer may approve or reject amendments subject to prescribed procedures and timelines, though certain prescribed particulars need no approval. Rejection requires issuance of a show cause notice and a reasonable opportunity to be heard. Any approval or rejection under the CGST Act/SGST Act is deemed to be an approval or rejection under the corresponding SGST Act/CGST Act.

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