Section 25 of the CGST Act, 2017 — Registration – Amendment -- The petitioner challenged the order dated 10.01.2022, rejecting the petitioner's application seeking for amendment to reconstitute the partnership firm. The petitioner has filed the partnership reconstitution deed dated 18.04.2019 as well as the report maintained by the Registrar of Firms under Section 59 of the Indian Partnership Act, 1932 to substantiate their claim. The court observed that by total non application of mind to the documents, the impugned order has been passed by the respondent, rejecting the petitioners' application.

Held that:- The Hon’ble High Court quashed the impugned order dated 10.01.2022 and remanded the back to the respondent for fresh consideration on merits and in accordance with law, within a period of eight weeks, after affording a fair hearing to the petitioner including granting them the right of personal hearing.