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2019 (7) TMI 1069 - HC - GSTEntitlement of having GST registration - deemed registration - power of the officers to seek additional details or clarifications - Rule 9(2) of the Central Goods and Services Tax Rules, 2017 - Furnishing of clarification, information and documents in relation to an application for registration made u/s 25 of the CGST Act, 2017 - benefit of deemed registration. It is contended by the senior counsel for the appellants that, a close scrutiny of the provision contained in Rule 9(2) would show that, neither under the first limb nor under the second limb of Rule 9(2), the proper officer had power to require the first respondent to produce the documents enumerated as item No.2 in Ext.P8 notice. Held that:- The explanation provided to Rule 9(2) is not exhaustive. It only provides that clarification includes modification or correction of particulars required in the application for registration. It does not mean that no other clarification can be sought in respect of information furnished or documents produced along with the application for registration. The officer concerned is empowered under Rule 9(2) to issue notice to a person who has filed application for registration under Rule 8 to furnish clarification with regard to any information provided in that application or documents furnished therewith. Such clarification may 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). The application, which may be submitted by the first respondent afresh, shall be considered by the appellants de hors the documents mentioned under item No.2 in Ext.P8 notice. However, on verification of such application, if it is found to be deficient in terms of any document required to be furnished under Rule 8(4), the proper officer is entitled to require the first respondent to furnish such document - Appeal disposed off.
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