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<h1>Court Rules Against Deemed GST Registration Due to Timely Officer Action; Fresh Application Permitted Under Rule 9(5)</h1> Section 26 of the GST Act states that registration or the Unique Identity Number granted under the State or Union Territory GST Acts is deemed to be granted under this Act unless rejected within the specified time under section 25(10). If rejected under the State or Union Territory Acts, it is deemed rejected under this Act. According to Rule 9(5), if no action is taken by the officer within specified timeframes, the registration is deemed approved. In a relevant case, the court ruled that the petitioner was not entitled to deemed registration due to timely actions by the officer, despite communication issues, and allowed a fresh application.