https://www.taxtmi.com/highlights?id=105025 GST registration of a rented additional place of business must be assessed by verifying the premises, the applicant's business use or storage, and prescribed occupancy documents; ownership disputes, third-party complaints, and absence of a civil decree cannot be made conditions for registration. For rented premises, a rent or lease agreement and specified ownership-supporting documentation are required, but conclusive title proof or an original lease held by a civil court is unnecessary; deficiencies must be specifically notified. Reliance on undisclosed post-hearing third-party material and failure to address material documents breach natural justice and reasoned decision-making. Rejection and appellate action were set aside, with limited remand for fresh verification without deciding title or lease validity. en-us Thu, 15 Oct 2026 05:44:05 +0530 Thu, 15 Oct 2026 05:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105025 GST registration of a rented additional place of business must be assessed by verifying the premises, the applicant's business use or storage, and prescribed occupancy documents; ownership disputes, third-party complaints, and absence of a civil decree cannot be made conditions for registration. For rented premises, a rent or lease agreement and specified ownership-supporting documentation are required, but conclusive title proof or an original lease held by a civil court is unnecessary; deficiencies must be specifically notified. Reliance on undisclosed post-hearing third-party material and failure to address material documents breach natural justice and reasoned decision-making. Rejection and appellate action were set aside, with limited remand for fresh verification without deciding title or lease validity. Highlights GST Thu, 15 Oct 2026 05:44:05 +0530 https://www.taxtmi.com/highlights?id=105025