https://www.taxtmi.com/caselaws?id=775182 The Patna HC allowed a writ petition challenging rejection of fresh GST registration application. The petitioner's previous registration was cancelled, and instead of seeking revocation or filing appeal, petitioner applied for fresh registration which was rejected without proper reasoning. The HC found that while fresh registration applications are not statutorily barred, the Proper Officer must record findings regarding non-filing of revocation application and continuation of conditions under Section 29(2)(b) and (c) of CGST Act. The rejection order was completely unreasoned and failed to comply with circular requirements. The notice seeking clarification made no reference to relevant statutory provisions. The HC set aside the rejection order and remanded the matter to Deputy Commissioner for fresh consideration of registration application. en-us Wed, 16 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 10:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775182 The Patna HC allowed a writ petition challenging rejection of fresh GST registration application. The petitioner's previous registration was cancelled, and instead of seeking revocation or filing appeal, petitioner applied for fresh registration which was rejected without proper reasoning. The HC found that while fresh registration applications are not statutorily barred, the Proper Officer must record findings regarding non-filing of revocation application and continuation of conditions under Section 29(2)(b) and (c) of CGST Act. The rejection order was completely unreasoned and failed to comply with circular requirements. The notice seeking clarification made no reference to relevant statutory provisions. The HC set aside the rejection order and remanded the matter to Deputy Commissioner for fresh consideration of registration application. Case-Laws GST Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775182