https://www.taxtmi.com/caselaws?id=416066 GST registration cannot be rejected on arbitrary or extraneous grounds where the applicant has furnished PAN, Aadhaar and the documents sought in the notice. Section 25 and Rules 8 and 9 require the prescribed particulars and permit rejection only if a legally cognizable deficiency in the application or supporting documents remains unremoved. Here, the applicant supplied the required identity details and a house tax receipt, which the notice itself treated as an acceptable document. Rejection based on insistence on an electricity bill, without identifying any defect in the material filed or addressing the explanation regarding possession of the premises, was unsustainable. The impugned orders were set aside and the registration matter was to be reconsidered on the existing record. en-us Thu, 09 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416066 GST registration cannot be rejected on arbitrary or extraneous grounds where the applicant has furnished PAN, Aadhaar and the documents sought in the notice. Section 25 and Rules 8 and 9 require the prescribed particulars and permit rejection only if a legally cognizable deficiency in the application or supporting documents remains unremoved. Here, the applicant supplied the required identity details and a house tax receipt, which the notice itself treated as an acceptable document. Rejection based on insistence on an electricity bill, without identifying any defect in the material filed or addressing the explanation regarding possession of the premises, was unsustainable. The impugned orders were set aside and the registration matter was to be reconsidered on the existing record. Case-Laws GST Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416066