2026 (2) TMI 382

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....TITION NO: 32994/2025 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner: K Adi Siva Vara Prasad. Counsel for the Respondent(S): Santhi Chandra. ORDER PER &nbsp; HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO 1. The petitioner, which is a Private Limited Company, was a registered person, under the GST Act. The registrat....

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....nd the registration certificate by substituting the old address of the petitioner with the new address of the petitioner from where the petitioner was operating. 3. The 1st respondent, by proceedings dated 13.1.2025, rejected the said amendment application. Apart from the said rejection, the 1st respondent also cancelled the registration of the petitioner by proceedings, dated 14.11.2025. Aggri....

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....e appropriate that the proceedings of the 1st respondent are set aside and a fresh opportunity is given to the petitioner to seek amendment of the registration certificate issued in favour of the petitioner earlier. 7. Accordingly, the Writ Petition is allowed and the proceedings of the 1st respondent, dated 13.11.2025 and 14.11.2025,rejecting the amendment of the registration certificate and c....