Section 26. Deemed registration.-
(1) The grant of registration or the Unique Identity
Number under the State Goods and Services Tax Act or the Union Territory Goods
and Services Tax Act shall be deemed to be a grant of registration or the
Unique Identity Number under this Act subject to the condition that the
application for registration or the Unique Identity Number has not been
rejected under this Act within the time specified in sub-section (10) of
section 25.
(2) Notwithstanding anything contained in sub-section
(10) of section 25, any rejection of application for registration or the Unique
Identity Number under the State Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act shall be deemed to be a rejection of
application for registration under this Act.
