Section 29 of the CGST Act, 2017--- Registration -------The Petitioner assailed the impugned orders dated 23.09.2021 and 28.10.2021, whereby, grant of GST registration has been rejected. On 17.08.2021, the petitioner applied for grant of registration through online mode. An inspection was made at the business premises of the petitioner on 15.09.2021 and thereafter, notice was issued for providing certain information and documents in support thereof. On submission of reply, by means of the impugned order dated 23.09.2021, the application of the petitioner was rejected, against which the petitioner preferred an appeal, which too has been dismissed vide order dated 28.10.2021. The court observed that the petitioner has submitted the explanation with regard to the nature or possession of the business premises as the owner and also submitted the house tax receipt. But the authorities without assigning any reason had rejected the application for non-specifying possession of the business premises. Once the fact which has not only been mentioned in the in the reply to the SCN but also in the grounds of appeal, it was bounded duty of the authorities to look into the same and then pass the order in accordance with law instead of their own whims and fancies. Once the petitioner has satisfied the requirement of the law for providing PAN, Aadhar and also house tax receipt / property receipt then the authority should not have insisted for submission of receipt of electricity bill. Two authorities of the State have acted only with a view to harass the petitioner which cannot be accepted at any cost.

Held that:- The Hon’ble High Court quashed the impugned orders dated 23.09.2021 and 28.10.2021 and directed the respondents to pass an appropriate order on the material available on record within a period of seven working days. The writ petition is allowed with cost of Rs. 15,000/-, the respondents are at liberty to recover the cost from the erring Officer.