{"id":270321,"date":"2022-07-19T10:00:47","date_gmt":"2022-07-19T04:30:47","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=270321"},"modified":"2025-05-16T09:57:54","modified_gmt":"2025-05-16T04:27:54","slug":"madras-high-court-proper-reasons-to-be-given-for-rejecting-gst-registration-applications-just-writing-rejected-would-not-suffice","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/19\/madras-high-court-proper-reasons-to-be-given-for-rejecting-gst-registration-applications-just-writing-rejected-would-not-suffice\/","title":{"rendered":"Madras High Court| Proper reasons to be given for rejecting GST Registration Applications; Just writing ‘rejected’ would not suffice"},"content":{"rendered":"
\n

   <\/p>\n

Madras High Court<\/span>: Anita Sumanth, J. set aside the impugned order which rejected a registration application filed under Section 22<\/a> read with Section 25<\/a> of Central Goods and Service Tax<\/a> (‘CGST Act') and Rule 8 of CGST Rules<\/a>, without assigning proper reasons and adhering to proper procedure.<\/p>\n

The petitioner filed an application seeking registration in accordance with Section 22<\/a> read with Section 25<\/a> of the CGST Act, 2017<\/a> and Rule 8 of the CGST Rules, 2017<\/a> in respect of a rice mandi which was duly acknowledged, and physical verification was also duly undertaken. A notice was issued by the respondent officer seeking clarification as the application did not enclose the details of the principal place of business of the petitioner. Pursuant to which, a copy of the rental \/ lease deed was uploaded however, registration was refused by way of a monosyllabic order simply mentioning ‘rejected’<\/span> without assigning any reasons or explanation for rejection. Aggrieved by this, the present petition was filed.<\/p>\n

Rule 9(4) of the Central Goods and Services Tax Rules, 2017<\/a> states:<\/p>\n

‘9. Verification of the application and approval<\/p>\n

………….(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he [may], for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.’<\/i><\/p>\n

The Court noted that the word ‘may’ only refers to the discretion to reject and not to blatantly violate the principles of natural justice. <\/span>If the assessing authority is inclined to reject the application, which he is entitled to, he must assign reasons for such objection and adhere to proper procedure, including due process.<\/p>\n

Thus, the Court allowed the petition and set aside the impugned order.<\/p>\n

[B C Mohankumar v. Superintendant of Central Goods and Service Tax, 2022 SCC OnLine Mad 3703<\/a>, decided on 16-06-2022<\/span>]<\/p>\n\n

Advocates who appeared in this case :<\/p>\n

Adithya Reddy, Advocate, for the Petitioner;<\/p>\n

Prakash for Mr. Rajendran Raghavan Senior Standing Counsel, Advocates, for the Respondent.<\/p>\n\n

*Arunima Bose, Editorial Assistant has reported this brief.<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    Madras High Court: Anita Sumanth, J. set aside the impugned order which rejected a registration application filed under Section 22 <\/p>\n","protected":false},"author":67011,"featured_media":261884,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[29698,35487,6241,2567,2805,29540,11611,10851,2621],"class_list":["post-270321","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-cgst","tag-goods-and-services-tax","tag-gst","tag-Madras_High_Court","tag-natural_justice","tag-non-speaking-order","tag-principles-of-natural-justice","tag-registration","tag-Tax"],"yoast_head":"\nMadras High Court| Proper reasons to be given for rejecting GST Registration Applications; Just writing 'rejected' would not suffice | SCC Times<\/title>\n<meta name=\"description\" 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In such cases, denial of opportunity to an assessee undermines the inclusive and facilitative\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"160-days delay in filing GST appeal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/160-days-delay-in-filing-GST-appeal.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/160-days-delay-in-filing-GST-appeal.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/160-days-delay-in-filing-GST-appeal.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/160-days-delay-in-filing-GST-appeal.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/270321","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=270321"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/270321\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/261884"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=270321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=270321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=270321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}