Question 41 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 41 – Q 41. What is the process of refusal of registration? Ans. In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order. The applicant shall have the right to appeal against the decision of the Authority. As per sub-section (2) of section 26 of the CGST Act, any rejection of application for registration by one authority (i.e.
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