Case Law Details
State of Kerala Vs West Bengal Lottery Stockists Syndicate Private Limited (Kerala High Court)
Kerala high court In the case of West Bengal Lottery Stockist Syndicate Pvt Ltd, HC held that Such clarification include information to ascertain the legality of the business proposed to be conducted by the applicant, but it does not include furnishing of any documents other than the documents required to be uploaded under Rule 8(4) of CGST Rules. High court directed the assessee to file an application afresh.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
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:
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