Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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GST registration requires the registering authority to verify whether the applicant has legal possession of the business premises, without conducting a detailed adjudication of landlord-tenant disputes over the scope of lease rights. Lease documents permitting showroom operations, co-lessees' authorisation for a managing partner to form and operate a partnership firm, and landlords' own proceedings indicating the partner's possession may prima facie establish the firm's legal possession for registration purposes. Where a registration application lacks required supporting documents, a fresh application may be filed with those documents and must be considered in accordance with these principles within the stipulated period.
GST registration requires the registering authority to verify whether the applicant has legal possession of the business premises, without conducting a detailed adjudication of landlord-tenant disputes over the scope of lease rights. Lease documents permitting showroom operations, co-lessees' authorisation for a managing partner to form and operate a partnership firm, and landlords' own proceedings indicating the partner's possession may prima facie establish the firm's legal possession for registration purposes. Where a registration application lacks required supporting documents, a fresh application may be filed with those documents and must be considered in accordance with these principles within the stipulated period.
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