Amendment of registration requires notifying the proper officer; approval may be refused only after hearing. Every registered person and assignee of a Unique Identity Number must inform the proper officer of changes to registration information in the prescribed form, manner and period; the proper officer may approve or reject amendments subject to prescribed procedures, some prescribed particulars may be amended without approval, rejection cannot occur without an opportunity to be heard, and approvals or rejections under the Central Goods and Services Tax Act 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 the proper officer; approval may be refused only after hearing.
Every registered person and assignee of a Unique Identity Number must inform the proper officer of changes to registration information in the prescribed form, manner and period; the proper officer may approve or reject amendments subject to prescribed procedures, some prescribed particulars may be amended without approval, rejection cannot occur without an opportunity to be heard, and approvals or rejections under the Central Goods and Services Tax Act are deemed to be approvals or rejections under this Act.
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