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    <title>2019 (7) TMI 1069 - KERALA HIGH COURT</title>
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    <description>The court ruled that the proper officer cannot demand additional documents beyond those specified in Rule 8(4) under Rule 9(2) of the Central Goods and Services Tax Rules, 2017. It found the notice seeking additional information partially invalid as it requested documents not required by Rule 8(4). The court upheld the rejection of the registration application but allowed for a fresh application without consideration of the previous reasons. Deemed registration was denied as no action was taken within the specified period. Documents proving ownership were deemed necessary, but those for authorization to deal in lottery services were not required under Rule 8(4). The court directed reconsideration of the application without demanding additional documents beyond Rule 8(4) specifications.</description>
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    <pubDate>Fri, 19 Jul 2019 00:00:00 +0530</pubDate>
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      <title>2019 (7) TMI 1069 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=383373</link>
      <description>The court ruled that the proper officer cannot demand additional documents beyond those specified in Rule 8(4) under Rule 9(2) of the Central Goods and Services Tax Rules, 2017. It found the notice seeking additional information partially invalid as it requested documents not required by Rule 8(4). The court upheld the rejection of the registration application but allowed for a fresh application without consideration of the previous reasons. Deemed registration was denied as no action was taken within the specified period. Documents proving ownership were deemed necessary, but those for authorization to deal in lottery services were not required under Rule 8(4). The court directed reconsideration of the application without demanding additional documents beyond Rule 8(4) specifications.</description>
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      <pubDate>Fri, 19 Jul 2019 00:00:00 +0530</pubDate>
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