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TMI Blog2019 (7) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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: "1. Documents to prove the ownership of the business premises and Bank details of the directors are not uploaded. 2. As per your application for registration you are intend(ing) to deal Lottery Services. But documents to prove that you are authorized to deal the lottery services under the following provisions are not furnished. 1) The Lotteries (Regulation) Act, 1998. (2) The Lotteries (Regulation) Rules, 2010. (3) Kerala Paper Lotteries (Regulation) Rules, 2005. (4) Kerala Paper Lotteries (Regulation) Amendment R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent. 7. The first respondent had raised a plea that it is entitled to have deemed registration as provided under Rule 9(5) because no action was taken on the application submitted by it within a period of three working days from the date of submission of the application. This plea was negatived by the learned Single Judge holding that the first respondent would be entitled to have the benefit of such deemed registration only if it is proved that there was no action at all taken on the application within a period of three working days from the date of submission of the application. It was held that, absence of any communication to the first respondent regarding the action taken on the application, is not a ground to have the benefit of such deemed registration. The first respondent has not filed any appeal challenging the aforesaid finding against it. Therefore, we are not burdened with the task of adjudicating in this appeal whether the first respondent is entitled to have the benefit of deemed registration under the Act. 8. Learned Single Judge has also upheld the demand for production of documents mentioned as item No.1 in Ext.P8 notice. Learned Single Judge has hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. (2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice. Explanation: For the purposes of this sub-rule, the expression "clarification" includes modification or correction of particulars declared in the application for registration, other than Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM GST REG-01. (3) Where the proper officer is satisfied with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Government shall organise, conduct or promote any lottery. Section 4 of the Act specifies the conditions subject to which lotteries may be organised, conducted or promoted. One of the conditions specified in Section 4 is that the State Government shall sell the tickets either itself or through distributors or selling agents. 18. Learned senior counsel for the appellants would contend that since lottery tickets can be sold in the State only by the State Government itself or through distributors or selling agents, the State is entitled to know the details of the distributors or selling agents who apply for registration under the Act. Learned senior counsel would contend that, in view of the provision contained in Rule 9(2), the officer concerned is entitled to require the first respondent to produce additional documents and also information with regard to the lottery business proposed to be conducted by it. 19. Rule 9(2) empowers the proper officer to electronically issue a notice to the applicant in the prescribed form requiring the applicant to furnish clarification, information or documents. Rule 9(2) has two limbs which deal with two circumstances under which the proper of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments. In the instant case, the first respondent proposes to conduct sale of lottery tickets. Then, the officer concerned has power under Rule 9(2) to seek clarification from the first respondent on any information furnished or documents produced under Rule 8(4) with regard to conduct of lottery business. 23. Learned counsel for the first respondent contended that it is only when there is non-compliance with Rule 8 that the proper officer can seek clarification on information or documents furnished along with the application for registration. Learned counsel would point out that the expression "clarification" is defined in the explanation appended to Rule 9(2). 24. There is no merit in the aforesaid contention. 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. 25. Learned counsel for the first respondent has invited our attention to the judgment of a learned Single Judge of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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