Declaration of additional place of business —–-- The petitioner challenged an order dated 09.03.2021, passed on the ground that the petitioner had not declared its godown as an additional place of business. The petitioner submitted that in the prescribed form under the GST there is no column for mentioning a godown separately and, therefore, the petitioner had given the address of the godown as an additional place of business. The Court observed that the impugned order was not issued on the ground of violation of the principles of natural justice.

Held that:- The Hon’ble High Court set aside the order and directed that the respondents are at liberty to issue a fresh notice upon the petitioner.