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of <h1>Application Rejection Under CGST Act: Speaking Order Issued, Applicant Can Appeal, Rejection Applies Across Tax Authorities.</h1> In the event of a refusal of registration, the applicant will receive a speaking order detailing the reasons for the refusal. The applicant is entitled to appeal this decision. According to sub-section (2) of section 26 of the CGST Act, if an application for registration is rejected by one authority under the CGST Act or SGST Act, it is considered rejected by the other relevant tax authorities, including the SGST Act, UTGST Act, and CGST Act.
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