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2018 (2) TMI 1717 - HC - GSTApplication for registration - CGST Act - Kerala State Goods and Services Tax Act - rejection for the reason that the petitioner did not submit the explanation sought as regards the discrepancies in the documents submitted by him - Held that: - respondent submitted that if the petitioner submits a fresh application with the requisite documents, the competent authority would certainly consider the same - If the petitioner prefers a fresh application, the same shall be considered and appropriate decision shall be taken thereon.
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