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TMI Blog2019 (5) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... s the reasons on which the application has been rejected. The learned Special Government Pleader submits that if this Court decides the issue now on rejected application that would be more an academic exercise. The learned counsel for the petitioner submitted that these reasons stare at him. This Court has to interfere with such irrelevant reasons; if not the petitioner would be denied registration again. It is to be noted that the petitioner was denied an opportunity to raise objection. Therefore, this Court ought to have relegated the matter for reconsideration by the officer concerned. But that is not possible. Then the only question is whether this Court need to interfere at this stage as a preemptive action; this is a delicate quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imited applied for registration under the Central State Goods and Services Tax Act and Kerala State Goods and Services Tax Act . The application was submitted through the online . The petitioner uploaded the application on 16 . 01 . 2019 . The petitioner received a notice on 31 . 01 . 2019 seeking additional information for registration stating the following reasons: 1 . Documents to prove the ownership of the business premises and Bank details of the directors are not uploaded . 2 . As per your application for registration you are intend to deal Lottery Services . But documents to prove that you ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner also assailed the rejection on grounds of merit . The petitioner argued that the application cannot be rejected on any factors outside the scope of GST Act and Rules . This is particularly with reference to reason No . 2 in Ext . P8, which states that the petitioner needs to produce authorization to deal with the lottery Service under various statutory provisions . 4 . This matter was heard originally at length on 22 . 3 . 2019 . On the conclusion of the hearing, the learned Special Government Pleader sought further time and accordingly, it was adjourned to 25 . 3 . 2019 . On that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough courier, messenger etc . Therefore, it was argued that the petitioner is entitled for the benefit of deeming provision . 6 . The learned Special Government Pleader as well as the learned Senior Counsel appearing for the State pointed out that the technical snag involved is a matter purely beyond the control of the Department and what is required on their side is only taking steps . Once steps are taken, legal fiction on deeming could not arise . On behalf of the additional fifth respondent, a statement has been filed . The statement clearly points out to the technical snag involved in the matter . This was observed after conducting an investigation b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was an attempt on the part of the officer concerned to intimate the defects exist in the application . This could not be communicated to the applicant on account of a technical snag . The deeming provision has to be interpreted strictly as it creates legal fiction . On the face of Rule 9(2), what is required on the part of an officer is to take steps within three days to intimate the applicant concerned in regard to the defect . If he had taken steps within three days, the applicant cannot have an advantage of deeming provision even though the applicant had not received such communication . The deeming provision does not stipulate that deeming would arise if the communication is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue mandamus to give a registration . It is true proposition of law . However, it is to be noted that the rejection is now forming part of the record . The respondents are not willing to withdraw the aforesaid rejection order . In such circumstances, the Court has to consider this matter to the extent on the irrelevant consideration made . 8 . The learned counsel for the petitioner, mainly, placing reliance on reason No . 2 argued that such reason is beyond the required scrutiny by the officer concerned . In regard to the first reason, necessarily, the authority has to consider along with any other relevant factors for consideration under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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