GST registration cancellation and change-of-business procedure: fresh application permitted on merits after non-compliance finding.

GST registration cancelled for alleged non-compliance with the procedure for changing the place of business was restored to a procedural opportunity: the Court noted that alteration of the principal or additional place of business required compliance with section 28(1) of the West Bengal GST Act and Rule 19(1) of the West Bengal GST Rules, and found that the application had not followed that procedure. As the registration had been granted years earlier, the appellant was allowed to submit a fresh application with proper supporting documents. The original authority was directed to consider the application independently on merits, without being influenced by the earlier observations, and to decide it within the stipulated time.

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Issues: Whether the appellant, whose GST registration was cancelled for alleged non-compliance with the procedure relating to change of place of business, should be given an opportunity to file a fresh application before the original authority.

Analysis: The appellate authority had referred to the procedure under section 28(1) of the West Bengal Goods and Services Tax Act, 2017 and Rule 19(1) of the West Bengal Goods and Services Tax Rules, 2017 governing alteration of the principal place of business or addition of an additional place of business. It was found that the appellant had not complied with that procedure. Considering that the registration had been granted several years earlier, the Court found it appropriate to grant one further opportunity to approach the original authority with the proper application and supporting documents, and directed that such application be considered independently on merits without being influenced by the earlier observations.

Conclusion: The appellant was permitted to file a fresh application before the original authority, which was directed to decide it on merits within the stipulated time.

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