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    <title>Non-submission of receipt of electricity bill is not a ground of rejection of application for GST registration</title>
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    <description>The court held that when a show cause notice permits submission of either a recent electricity bill or a house tax receipt to prove possession of business premises, furnishing the house tax receipt and other required documents constitutes compliance; authorities cannot reject a GST registration application for not producing an electricity bill without pointing out defects in the submitted house tax receipt or giving reasons for insisting on a specific document.</description>
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      <title>Non-submission of receipt of electricity bill is not a ground of rejection of application for GST registration</title>
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      <description>The court held that when a show cause notice permits submission of either a recent electricity bill or a house tax receipt to prove possession of business premises, furnishing the house tax receipt and other required documents constitutes compliance; authorities cannot reject a GST registration application for not producing an electricity bill without pointing out defects in the submitted house tax receipt or giving reasons for insisting on a specific document.</description>
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