https://www.taxtmi.com/caselaws?id=797246 GST registration under Rule 8(1) requires material establishing the applicant's prima facie legal possession of the business premises. Lease documents, co-lessees' authorisation, the managing partner's lessee status, and prior rent-control proceedings can establish that possession for registration purposes. Registration authorities need not decide disputes over the scope of tenancy rights or an alleged unauthorised sublease, as interpretation of lease terms falls within the competent civil or rent-control forum. An unresolved landlord-tenant dispute alone therefore does not justify refusing GST registration where legal possession is prima facie shown. en-us Wed, 15 Jul 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797246 GST registration under Rule 8(1) requires material establishing the applicant's prima facie legal possession of the business premises. Lease documents, co-lessees' authorisation, the managing partner's lessee status, and prior rent-control proceedings can establish that possession for registration purposes. Registration authorities need not decide disputes over the scope of tenancy rights or an alleged unauthorised sublease, as interpretation of lease terms falls within the competent civil or rent-control forum. An unresolved landlord-tenant dispute alone therefore does not justify refusing GST registration where legal possession is prima facie shown. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797246