Section 25 of the CGST Act, 2017 —– Registration—Amendment —- The petitioner sought quashing of notice dated 04.10.2022 which has been issued without complying with the direction passed in WP 26509/2018; the Respondent No. 5 be directed to permit the Petitioner to allow amendment in the registration application by opening the GSTN Portal. The counsel for the petitioner submitted that by order dated 08.05.2019 passed in W.P. 26509/2018 the Nodal Officer was directed to consider the representation made by the petitioner and to take a decision thereon within a period of two weeks. But no decision on the same has been taken by the Nodal Officer till now and instead a notice dated 4.10.2022 has been issued. The court observed that this Court by order dated 08.05.2019 had directed the representation of the petitioner to be considered within two weeks. The same was made by the petitioner on 20.05.2019.

Held that:- The Hon’ble High Court directed that in case no decision has been taken upon petitioner's application dated 20.05.2019 till now, then the Nodal Officer shall take a decision thereupon within a period of six weeks and thereafter only the respondents shall proceed further in the matter pursuant to the notice dated 4.10.2022.