TMI Blog2022 (7) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... 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' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.Though the respondent has not filed a counter, the learned counsel for the respondent is in possession of necessary particulars and is ready to argue the matter and hence present orders are passed after hearing both the learned counsel. 3.The petitioner assails an order dated 13.05.2022 rejecting his application for registration under the provisions of the Central Goods and Service Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows: '1. Principal Place of Business Address Others (Please specify) P.V. officer reported that PV is verified and found in order (except proof of PPOB not uploaded) please clarify' 5.The petitioner duly responded uploading a copy of the rental / lease deed duly registered in the office of the Sub-Registrar, Krishnagiri as proof of principal place of business. Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acted below: '9. Verification of the application and approval .............. (4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he [may], for reasons to be recorded in writing, reject such application and inform the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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