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<h1>Court grants relief in GST registration case, directs fresh consideration without irrelevant rejection reasons.</h1> <h3>M/s. WEST BENGAL LOTTERY STOCKISTS SYNDICATE PRIVATE LIMITED Versus UNION OF INDIA, NEW DELHI, STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, THIRUVANANTHAPURAM, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND STATE TAX OFFICER, PALAKKAD</h3> M/s. WEST BENGAL LOTTERY STOCKISTS SYNDICATE PRIVATE LIMITED Versus UNION OF INDIA, NEW DELHI, STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, ... Issues:1. Rejection of application for GST registration2. Deemed registration under Rule 9(5) of Central Goods and Services Tax Rules, 20173. Validity of rejection reasons4. Requirement of additional documents for registrationAnalysis:1. The petitioner applied for GST registration but received a rejection notice due to unsatisfactory reply and non-compliance with Act provisions. The petitioner challenged this rejection in court.2. The petitioner sought deemed registration under Rule 9(5) of GST Rules, arguing that failure to act within three days entitles them to it. However, technical issues in communication were raised by the respondents, leading to a debate on the applicability of the deeming provision.3. The Court examined the rejection reasons and found that while some requirements were valid, others, like producing specific lottery service authorizations, were deemed irrelevant and beyond statutory provisions. The Court directed a fresh consideration of the application without these irrelevant reasons.4. The judgment emphasized the importance of complying with relevant documentation and details required under the GST Act and Rules for registration. The petitioner was allowed to reapply without the irrelevant rejection reasons affecting the new application, ensuring a fair reconsideration process.