Natural justice in GST registration amendments: premature rejection before reply time expired was set aside.

Premature rejection of a GST registration amendment application, before expiry of the time given to furnish additional documents, violated natural justice because it deprived the applicant of a fair opportunity to respond. The Delhi HC found that the notice issued on 04 September 2024 allowed a reply until 13 September 2024, yet the application was rejected on 12 September 2024. The rejection order was quashed and set aside, subject to the applicant producing the required documents. The amendment application and the show cause notice were left to be considered in accordance with law.

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Issues: Whether the order rejecting the petitioner's application for amendment of GST registration, passed before the petitioner could respond to the notice seeking additional documents, was liable to be quashed for breach of natural justice.

Analysis: The petitioner had applied for amendment of its GST registration after a change in the principal place of business. A notice dated 04 September 2024 required additional documents and allowed a reply by 13 September 2024, but the amendment application was rejected on 12 September 2024, before the reply period expired. The premature rejection deprived the petitioner of an effective opportunity to respond and thus offended the requirement of fair hearing.

Conclusion: The rejection order dated 12 September 2024 was quashed and set aside, subject to the petitioner furnishing the requisite documents pursuant to the notice dated 04 September 2024. The amendment application and the show cause notice were left to be considered in accordance with law.

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