Breif Issue :

Issues Involved:

Where assessee had applied for registration under GST Act and Competent Authority rejected application stating that it was not in accordance with provisions of Act, assessee was directed to file a fresh application for registration before Competent Authority, who would take a fresh decision on it in accordance with law??

Fact of the Case:

The petitioner applied for registration under the Act and KGST Act. 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. The application is for registration to deal lottery services but the documents enclosed are to prove that the petitioner is authorized to deal the lottery services under various provisions of law for which authorization to deal with the lottery service is sought.

The petitioner was directed to submit their reply by 08.02.2019. The Registering Authority issued an order rejecting the petitioner’s application stating that reply has not been found satisfactory and also the application is not in accordance with the provisions of the Act.

The petitioner challenged the said order in the High Court through this writ petition