TaxTMI 
TaxTMI 
2019 (5) TMI 1396
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....dicate Private Limited applied for registration under the Central State Goods and Services Tax Act and Kerala State Goods and Services Tax Act. The application was submitted through the online. The petitioner uploaded the application on 16. 01. 2019. The petitioner received a notice on 31. 01. 2019 seeking additional information for registration stating the following reasons: 1. Documents to prove the ownership of the business premises and Bank details of the directors are not uploaded. 2. As per your application for registration you are intend to deal Lottery Services. But documents to prove that you are authorized to deal the lottery services under the following provisions are not furnished. (1) The Lotteries (Regulation) Act, 1998.....
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....ength on 22. 3. 2019. On the conclusion of the hearing, the learned Special Government Pleader sought further time and accordingly, it was adjourned to 25. 3. 2019. On that day, the respondents filed an impleading petition to implead the additional fifth respondent. Since the petitioner had not raised any objection, the additional fifth respondent was impleaded. Thereafter, I had the advantage of the hearing on the learned senior counsel appearing for the State on 04. 04. 2019. Since the additional fifth respondent sought time, it was posted today. Today, the additional fifth respondent has also filed a statement before this Court. 5. In regard to the deemed registration, the stand of the official respondents is that they have generated ....
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.... not. Rule 9 of the GST Rules, refers to the verification of the application and approval. It refers to various steps in regard to processing the application. Sub Rule (5) states that if the proper officer fails to take any action within a period of three working days from the date of submission of the application, there shall be grant of deemed registration. Rule 9(1) states that the application shall be examined by the officer and if found to be in order, approve the registration within three working days from the date of submission of the application. Rule 9(2) states that if the application is found defective, the officer shall issue notice to the applicant in FORM GST REG-03 within three working days from the date of submission of the ....
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....he fifth respondent suggested that the petitioner will have to file a fresh application. Then what remains is the reasons on which the application has been rejected. The learned Special Government Pleader submits that if this Court decides the issue now on rejected application that would be more an academic exercise. The learned counsel for the petitioner submitted that these reasons stare at him. Therefore, this Court has to interfere with such irrelevant reasons; if not the petitioner would be denied registration again. It is to be noted that the petitioner was denied an opportunity to raise objection. Therefore, this Court ought to have relegated the matter for reconsideration by the officer concerned. But that is not possible. Then the ....