GST registration cancellation and co-owner consent: proof of ownership for own premises made a separate consent letter unnecessary.

Where the principal place of business is shown to be the applicant's own premises by acceptable proof of ownership, a separate consent letter is not required merely because another person is a co-owner. The property here was supported by an electricity bill in the registered owner's name, which was sufficient to treat the premises as own premises for GST registration purposes. On that basis, the absence of a co-owner's consent letter did not justify cancellation, and the challenge to the GST registration was rejected under Article 226.

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Issues: Whether cancellation of GST registration could be denied for want of a co-owner's consent letter when the premises stood supported by proof of ownership in the registered owner's name.

Analysis: The registration documents prescribed proof of principal place of business. For own premises, the relevant requirement was a document supporting ownership. The property was supported by an electricity bill in the name of the registered owner, and the dispute did not displace the finding that the premises fell within the category of own premises. On that footing, the absence of a separate consent letter did not defeat the registration. The authorities had therefore rightly refused cancellation.

Conclusion: The challenge to the GST registration was rejected and no interference was warranted under Article 226 of the Constitution of India.

Ratio Decidendi: Where the principal place of business is shown to be the applicant's own premises by acceptable proof of ownership, a separate consent letter is not necessary merely because another person is a co-owner.

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