https://www.taxtmi.com/caselaws?id=764235 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. en-us Tue, 17 Dec 2024 00:00:00 +0530 Thu, 30 Oct 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764235 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. Case-Laws GST Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764235