Registration under GST — 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). Application of the first respondent is to be considered afresh. — State of Kerala Represented by The Chief Secretary, Government of Kerala, Government Secretariat, Thiruvananthapuram, The Commissioner State Goods & Service Tax Department, Thiruvananthapuram And State Tax Officer, Palakkad Vs. West Bengal Lottery Stockists Syndicate Private Limited, Union of India Represented by Secretary, Ministry of Finance (Department of Revenue), New Delhi And The Goods And Service Tax Network Portal A Company Incorporated Under The Provisions of The Companies Act, New Delhi [2019] 14 TAXLOK.COM 018 (Kerala)