2018 (2) TMI 1717 - HC - GST

Application for registration - CGST Act - Kerala State Goods and Services Tax Act - rejection for the reason that the petitioner did not submit the explanation sought as regards the discrepancies in the documents submitted by him - Held that - respondent submitted that if the petitioner submits a fresh application with the requisite documents, the competent authority would certainly consider the same - If the petitioner prefers a fresh application, the same shall be considered and appropriate decision shall be taken thereon.

Summary

The petitioner's application for registration under the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act was rejected due to discrepancies in submitted documents. The High Court directed the petitioner to submit a fresh application with the required documents, promising a prompt review within two weeks.