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GST - Highlights / Catch Notes

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Rejection of application for registration - As the evident, the ...

Case Laws     GST

July 11, 2022

Rejection of application for registration - As the evident, the word 'may' only refers to the discretion to reject and not to blatantly violate the principles of natural justice. If the assessing authority is inclined to reject the application, which he is entitled to, he must assign reasons for such objection and adhere to proper procedure, including due process. - HC

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