Registration under GST — The petitioner online applied for registration under CGST Act and KSGST Act. On receiving notice from the respondents, the petitioner submitted reply but his aforesaid application was rejected. As per Rule 9(5) of CGST Rules, 2017, if the Officer fails to take steps within three days from the date of submission of the application, the applicant is entitled for deemed registration. As per R.9(2), Officer has to take steps within three days to intimate the applicant concerned in regard to the defect. Writ petition disposed of that matter shall be reconsidered de hors any reason as stated in the impugned order and a fresh decision shall be taken in accordance with GST Act and Rules on submitting the application by the petitioner and previous rejection of the application will not stand in the way of petitioner in filing fresh application. — West Bengal Lottery Stockists Syndicate Private Limited Vs. Union of India, New Delhi, State of Kerala, Represented By The Chief Secretary, Thiruvananthapuram, The Commissioner, State Goods And Service Tax Department, Thiruvananthapuram And State Tax Officer, Palakkad [2019] 11 TAXLOK.COM 071 (Kerala)