Curable GST registration defects require fresh consideration on merits, with blocked Input Tax Credit released pending review.

A GST registration amendment rejected for curable deficiencies, including proof for the principal place of business and reconciliation material, was directed to be reconsidered after the applicant was allowed to file the missing documents and receive a personal hearing. The blocked Input Tax Credit was also ordered to be unblocked while the application is reconsidered. The operative point is that where registration-related defects can be cured, the request should be examined on merits after giving a fair opportunity to comply with document requirements.

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Issues: (i) Whether the rejection of the application for amendment of GST registration particulars, including the change of principal place of business, required reconsideration after the petitioner was given an opportunity to furnish the requested documents; (ii) whether any blocked Input Tax Credit was required to be unblocked.

Issue (i): Whether the rejection of the application for amendment of GST registration particulars, including the change of principal place of business, required reconsideration after the petitioner was given an opportunity to furnish the requested documents.

Analysis: The rejection was based on deficiency-related objections, including supporting documents for the principal place of business and reconciliation statements. The Court found that the petitioner should be afforded another opportunity to place the required material on record, with a fresh hearing and consideration of the application on merits.

Conclusion: The application for amendment was directed to be reconsidered after the petitioner files the documents and is granted a personal hearing.

Issue (ii): Whether any blocked Input Tax Credit was required to be unblocked.

Analysis: The Court accepted the petitioner's grievance that the blocked credit should not continue while the application is being reconsidered.

Conclusion: Any blocked Input Tax Credit of the petitioner was directed to be unblocked.

Final Conclusion: The writ petition resulted in procedural relief to the petitioner by requiring reconsideration of the GST registration amendment request and by directing release of the blocked Input Tax Credit, while leaving other pending proceedings unaffected.

Ratio Decidendi: Where a GST registration amendment is rejected on curable deficiencies, the applicant should be given a further opportunity to produce the required material and have the request reconsidered on merits.

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