https://www.taxtmi.com/caselaws?id=427722 Food business licensing is tied to authorised premises and lawful operation, with the named food business operator responsible for compliance. Where jointly owned restaurant premises are subject to unresolved rival claims, an exclusive licence or renewal for one claimant is not permissible. GST registration likewise requires a supplier lawfully carrying on taxable business. When the right to operate from the premises remains disputed, turnover cannot establish that one rival claimant alone legitimately operates the business. Exclusive GST registration cannot therefore be granted or continued for either claimant until their inter se rights are resolved or they apply jointly, subject to the statutory scheme. en-us Tue, 13 Sep 2022 00:00:00 +0530 Sat, 05 Apr 2025 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427722 Food business licensing is tied to authorised premises and lawful operation, with the named food business operator responsible for compliance. Where jointly owned restaurant premises are subject to unresolved rival claims, an exclusive licence or renewal for one claimant is not permissible. GST registration likewise requires a supplier lawfully carrying on taxable business. When the right to operate from the premises remains disputed, turnover cannot establish that one rival claimant alone legitimately operates the business. Exclusive GST registration cannot therefore be granted or continued for either claimant until their inter se rights are resolved or they apply jointly, subject to the statutory scheme. Case-Laws GST Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427722