Deemed registration Section [ Section 26 ]

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....pplication for registration or the Unique Identity Number has not been rejected under this Act within the time specified under section 25(10). Notwithstanding anything contained in section 25(10), any rejection of application for registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a rejection....

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....ication of taxpayers granted deemed registration. [ See Instruction No. 4/3/2020-GST dated 27.11.2020 ] CASE LAW  In 'West Bengal Lottery Stockists Syndicate Private Limited v. Union of India' - 2019 (5) TMI 1396 - KERALA HIGH COURT  Issue : The main issues in this case were whether the petitioner was entitled to deemed registration under Rule 9(5) of the Central Goods and S....