2022 (7) TMI 445

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....dent : Mr.Prakash for Mr.Rajendran Raghavan, Senior Standing Counsel ORDER Heard Mr.Adithya Reddy, learned counsel for the petitioner and Mr.Prakash, learned counsel for Mr.Rajendran Raghavan, learned Senior Standing Counsel for the respondent. 2.Though the respondent has not filed a counter, the learned counsel for the respondent is in possession of necessary particulars and is ready to argue ....

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....ct to the application for registration. The clarification sought was that the application did not enclose the details of principal place of business of the petitioner. The application in which the additional information has sought is as follows: '1. Principal Place of Business - Address - Others (Please specify) - P.V. officer reported that PV is verified and found in order (except proof of ....

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....e word 'may' herein, that according to him, grants discretion to the authority to assign reasons. This submission is only stated to be rejected. Rule 9(4) of the Central Goods and Services Tax Rules, 2017 is extracted below: '9. Verification of the application and approval .............. (4) Where no reply is furnished by the applicant in response to the notice issued under sub-r....