Section 19(4) in Daman and Diu Value Added Tax Regulation, 2005
(4)Where the certificate of registration has not been granted to the applicant within fifteen days from the date on which the application is made, the Commissioner shall, after making such inquiries as he deems fit, either -(a)grant certificate of registration forthwith to the applicant; or(b)issue a notice to the applicant, clearly stating the grounds on which his application is proposed to be rejected and allowing him to show cause in writing, within further fifteen days, why his application should not be rejected:Provided that where the certificate of registration has not been granted to the applicant or such applicant has not been issued a notice by the required date, the applicant shall be deemed to be registered for the purposes of this Regulation, and the Commissioner shall grant a certificate of registration to such applicant.
