Deemed registration under GST: Central grant treated as State registration unless State rejection occurs within prescribed time. Central GST registration or issuance of a Unique Identity Number is deemed to be a grant of registration or Unique Identity Number under the State Act provided the State has not rejected the application within the time specified in sub-section (10) of section 25. Additionally, any rejection of the application under the Central Act is deemed to be a rejection under the State Act notwithstanding the time limit in sub-section (10) of section 25.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed registration under GST: Central grant treated as State registration unless State rejection occurs within prescribed time.
Central GST registration or issuance of a Unique Identity Number is deemed to be a grant of registration or Unique Identity Number under the State Act provided the State has not rejected the application within the time specified in sub-section (10) of section 25. Additionally, any rejection of the application under the Central Act is deemed to be a rejection under the State Act notwithstanding the time limit in sub-section (10) of section 25.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.