2022 (7) TMI 445

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....Mr.Adithya Reddy For the Respondent : 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 nece....

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....ent officer seeking a clarification with respect 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 tha....

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....nt refers to Rule 9(4), particularly the deployment of the 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 re....