TaxTMI 
TaxTMI 
TaxTMI 
Co-owner consent is not required for availing GST registration
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....o-owner consent is not required for availing GST registration<br>By: - Bimal jain<br>Goods and Services Tax - GST<br>Dated:- 7-1-2025<br><br>The Hon'ble Allahabad High Court (Lucknow Bench) in the case of SATYA DEV SINGH VERSUS UNION OF INDIA THRU. SECY. MINISTRY OF FINANCE, NEW DELHI AND 4 OTHERS - 2025 (1) TMI 297 - ALLAHABAD HIGH COURT held that the co-owner consent is not required when in the ....
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....primary document of proof of ownership such as electricity bill, owner's name is mentioned. Facts: Satya Dev Singh ("the Petitioner") filed a writ petition against order dated December 14, 2023 and August 09, 2024 ("the Impugned Order") passed by the Revenue Department wherein the Petitioner being co-owner of the property filed an application for cancellation of GST Registration granted to the T....
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....enant of the property, has been rejected. The said application has been filed on the ground that the consent of the co-owner has not been obtained. Issue: Whether co-owner consent is required for availing GST registration? Held: The Hon'ble Allahabad High Court (Lucknow Bench) in the case of SATYA DEV SINGH VERSUS UNION OF INDIA THRU. SECY. MINISTRY OF FINANCE, NEW DELHI AND 4 OTHERS - 2025 (1....
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....) TMI 297 - ALLAHABAD HIGH COURT held as under: * Observed that, as per Appellate Authority, following documents would be required for the purpose of GST registration: * For Own premises - Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. * For Rented or Leased premises - A copy of the valid Rent / L....
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....ease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill * For premises not covered in (a) and (b) above - A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared p....
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....roperties also, the same documents may be uploaded." * Noted that, the electricity bill was existing in the name of registered owner, as such there was no requirement of consent letter. * Opined that, based on the point (a) stated above, there is sufficient compliance of the order passed as the owner's name has been duly mentioned. * Held that, the writ petition is dismissed. (Author ....
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