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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        GST registration for multiple companies from same address - There is no prohibition under GST law for obtaining GST registration to a shared office space or virtual office, if the land lord permits such sub leasing as per the agreement - As the GST registration is based on PAN, identification of tax payer is not a difficult thing - allowed provided they follow all GST rules related to Principal place of business

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