HC : Revenue's powers to seek clarification under Rule 9(2) restricted to documents prescribed for registration

Kerala HC holds that Revenue has no power to issue notice requiring production of additional documents with regard to conduct of lottery business in terms of Rule 9(2) of CGST Rules, 2017 (furnishing of clarification, information and documents in relation to an application for registration made u/s 25 of the CGST Act, 2017); Remarks that, there is no quarrel that authority concerned is empowered under Rule 9(2) to require the applicant to furnish clarification on any inf...