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2022 (7) TMI 445 - HC - GSTRejection of application for registration under the provisions of the Central Goods and Service Tax Act, 2017 - the order is assailed on the ground that it is that it is cryptic and entirely non-speaking - HELD THAT:- An order of this nature is indefensive insofar as it is non-speaking, arbitrary and evidently has not taken into account the explanation furnished by the petitioner. Learned counsel for the respondent refers to Rule 9(4), particularly the deployment of the word 'may' herein, that according to him, grants discretion to the authority to assign reasons - As the evident, the word 'may' only refers to the discretion to reject and not to blatantly violate the principles of natural justice. If the assessing authority is inclined to reject the application, which he is entitled to, he must assign reasons for such objection and adhere to proper procedure, including due process. The impugned order is set aside - Petition allowed.
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