The petitioner has challenged the impugned order rejecting the request for deleting the names of two of the partners from the registration. It is the case of the petitioner that the petitioner’s partnership firm consisted of four partners out of which two of the partners were existed and pursuant to which the petitioner firm was reconstituted by a deed of Reconstitution dated 19.04.2019. Pursuant to the deed of Reconstitution, the petitioner made an application for making changes in the registration by filing an application on 18.03.2020.

2. The respondent by their communication dated 27.03.2020 stated as follows:

Promoters/Partners – Residential Address-Others (Please specify)- since the concerned tax payer has the liability to pay around 2.5 cr with interest and penalty wherever applicable under erstwhile act after payment of the due, the amendment request will be considered.

Under these circumstances, the petitioner sent one more representation dated 16.07.2020. Once again the respondents have rejected the request and therefore it is submitted that the orders are non-speaking and is liable to be set aside/quashed.

3. Opposing the prayer, the learned counsel Additional Government Pleader for the respondent submits that the petitioner has failed to respond the order dated 27.03.2020 wherein the order also directed the petitioner to file a reply by 09.04.2020. Instead of filing a reply, the petitioner had filed a fresh representation for amendment to the GST Registration on 16.07.2020 and therefore the impugned orders/notice has been issued.

4. It is further submitted that even as per the impugned notice the petitioner was asked to send a fresh representation by 20.07.2020 which has not been complied by the petitioner and therefore it is submitted that there is no merits in the present writ petition.

5. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent.

6. The petitioner has not replied to the respective notices dated 27.03.2020 and 20.07.2020 and therefore there is no merits in the present writ petition in as much as these communications in Form GST Reg 03 dated 27.03.2020 and 20.07.2020 are merely a proposal setting out the reasons why the request of the petitioner cannot be accepted. It is for the petitioner to respond to the same.

7.Under these circumstances, this writ petition is disposed by directing the petitioner to file appropriate reply. The respondents shall consider the same and pass appropriate orders on merits. The petitioner is directed to file a reply within a period of fifteen (15) days from the date of receipt of a copy of this order. The respondents shall consider the same and pass appropriate order in accordance with law within a period of thirty days thereafter. No costs. Consequently, connected miscellaneous petition is closed.