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Additional documents other than prescribed documents cannot be demanded w.r.t. GST registration application

July 24, 2019[2019] 108 286 (Kerala)

GST : Where assessee dealing in lottery tickets applied for registration and Competent Authority issued on assessee a notice seeking additional informations in respect of (i) ownership of business premises and bank details of directors, and (ii) relevant statutory Acts applicable to lottery business, said authority was directed to consider application for registration de hors documents mentioned under item No. (ii) in notice

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