Registration under GST—In the instant case, The application preferred by the petitioner for registration under GST has been rejected by the competent authority for the reason that the petitioner did not submit the explanation sought as regards the discrepancies in the documents submitted by him.

Held that— if the petitioner submits a fresh application with the requisite documents, the competent authority would certainly consider the same.
The petitioner is free to prefer a fresh application for registration with the requisite documents. If the petitioner prefers a fresh application, the same shall be considered and appropriate decision shall be taken thereon.[RAJEEVAN V.N. VERSUS THE CENTRAL TAX OFFICER -1 CIRCLE, COCHIN AND JOSE THOMAS, KOTTAYAM] [2018] 2 TAXLOK.COM 288 (Ker)