Amendment of registration requires notifying authorities; officer may approve or reject with hearing safeguards and mutual recognition. Registered persons and those with a Unique Identity Number must inform the proper officer of changes to registration particulars in the prescribed form, manner and period. The proper officer may approve or reject such amendments, with certain prescribed particulars not requiring approval, and must afford the person an opportunity of being heard before rejecting. Approvals or rejections under the Central Goods and Services Tax framework are deemed to be approvals or rejections under this Act.
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.
Amendment of registration requires notifying authorities; officer may approve or reject with hearing safeguards and mutual recognition.
Registered persons and those with a Unique Identity Number must inform the proper officer of changes to registration particulars in the prescribed form, manner and period. The proper officer may approve or reject such amendments, with certain prescribed particulars not requiring approval, and must afford the person an opportunity of being heard before rejecting. Approvals or rejections under the Central Goods and Services Tax framework are deemed to be approvals or rejections under this Act.
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