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    <title>2026 (10) TMI 1049 - GSTAT BENGALURU</title>
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    <description>GST registration amendments adding rented premises require verification of the premises&#039; business or storage use, the lease or rent agreement, and prescribed support for the lessor&#039;s ownership. A pending civil title dispute or questions concerning the lessor&#039;s constitution cannot become an additional registration condition; registration neither confers title nor adjudicates lease validity. Verification should not demand conclusive ownership proof or a civil decree where prescribed documentation, including certified copies where available, can be assessed. Undisclosed third-party material cannot be relied on without a response opportunity, and reasons must address relevant documents and contentions. Deficiencies require disclosure and a fresh reasoned determination after hearing.</description>
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    <pubDate>Wed, 14 Oct 2026 00:00:00 +0530</pubDate>
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