Section 29 of the CGST Act, 2017 –– Registration –The petitioner challenged the impugned order rejecting the request for deleting the names of two of the partners from the registration. The petitioner’s partnership firm consisted of four partners out of which two the partners existed. The petitioner pursuant to reconstituted deed, made an application for making changes in the registration by filing an application on 18.03.2020. The respondent on 27.03.2020 submitted that since the concerned tax payer has the liability to pay around 2.5 cr with interest and penalty and after payment of the due, the amendment request will be considered. The respondent counsel submitted that the petitioner has failed to respond the order dated 27.03.2020 and 20.07.2020. The court observed that the petitioner has not replied to the notices dated 27.03.2020 and 20.07.2020 and therefore there is no merits in the present writ petition.

Held that:- The Hon’ble High Court directed the petitioner to file a reply within a period of fifteen days. The respondents shall consider the same and pass appropriate orders on merits, within a period of thirty days.