2025 (1) TMI 297

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....n Kumar Gupta, Dipak Seth ORDER Heard the counsel for the petitioner, Sri Pawan Awasthi who appears for the respondent no.1, Union of India, Sri Dipak Seth the counsel for the opposite parties no.2 to 4 and Sri Arun Kumar Gupta who appears for the opposite party no.5. 2. The present petition has been filed by the petitioner challenging the order dated 14.12.2023 passed by the opposite party no.....

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....on, the appellate authority referred to the documents which were required for taking GST Registration and prescribed in Form REG-01, which required the following proof of Principal Place of Business, which are as under : Proof of Principal Place of Business : a) For Own premises - Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy ....

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....equirement extracted above, apart from the consent letter, other documents such as Municipal Khata or Electricity Bill was required and in the absence of the consent letter, sole reliance on the electricity bill, was wrongly admitted to be the sufficient requirement of the Rules. 8. The said contention of the counsel for the petitioner deserves to be rejected for the sole reason that the issue wo....