https://www.taxtmi.com/caselaws?id=764186 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. en-us Tue, 02 Jul 2024 00:00:00 +0530 Fri, 03 Jan 2025 10:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764186 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. Case-Laws GST Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764186