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STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND STATE TAX OFFICER, PALAKKAD vs. WEST BENGAL LOTTERY STOCKISTS SYNDICATE PRIVATE LIMITED, UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) , NEW DELHI AND THE GOODS AND SERVICE TAX NETWORK PORTAL A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, NEW DELHI
(Kerala High Court)

Hon'ble Judges:

C.K.ABDUL REHIM
R. NARAYANA PISHARADI
Pet. Counsel
G.prakash
Res. Counsel
A.kumar
P.r.ajith Kumar
P.r.sreejith

Petitioner / Applicant

STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND STATE TAX OFFICER, PALAKKAD
Respondent WEST BENGAL LOTTERY STOCKISTS SYNDICATE PRIVATE LIMITED, UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) , NEW DELHI AND THE GOODS AND SERVICE TAX NETWORK PORTAL A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, NEW DELHI
Court Kerala High Court
State

Kerala

Date Jul 19, 2019
Order No.

W. A. No. 1228 of 2019

Citation

2019(7) TAXREPLY 2115
Original Order
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ORDER

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 first respondent in the appeal. The first respondent submitted online application for registration under the Act in terms of Rule 8. The application was uploaded on 16.01.2019. The first respondent received Ext.P8 notice dated 31.01.2019 from the State Tax Officer seeking additional information as follows: “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(....

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