Question 13 - Whether the proper Officer can reject an Application for Registration? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 13. Whether the proper Officer can reject an Application for Registration? Ans. Yes. In terms of sub-section 7 of MGL, the proper officer can reject an application for registration after due verification. However, it is also provided in sub-section 8 of Section 19, the proper officer shall not reject the application for registration or the Unique Identity Number without giving a notice to show cause and without giving the person a reasonable opportunity of being heard.