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This appeal involves interpretation of Rule 9(2) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the Rules') regarding furnishing of clarification, information and documents in relation to an application for registration made under Section 25 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act'). 2. The writ petition W.P (C) No.7445/2019 was filed by M/s.West Bengal Lottery Stockists Syndicate Private Limited,...
The petitioner, M/s. West Bengal Lottery Stockists Syndicate Private Limited 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...