Section 5(14) in Kerala General Sales Tax Rules, 1963
(14)If the said authority finds that, the application is not in order or that the particulars contained in the application are incorrect and incomplete or that the security demanded has not been paid, it shall refuses the application:Provided that such refusal shall not be made before giving the applicant an opportunity of being heard:Provided further that no application shall be refused merely on technical grounds without giving the applicant an opportunity to correct mistakes.
