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GST registration, Form REG-01, Section 22 of Central Goods and Services Tax Act 2017, Uttar Pradesh Goods and Services Tax Act, 2017, proof of Principal Place of Business,
7. The counsel for the petitioner argues that in terms of clause(c) of the requirement 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 would be governed by clause (a), which prescribes that a document in support of the ownership of the premises is required in case of the owner, there is no mention of the resident being sole owner.
HIGH COURT OF ALLAHABAD
Satya Dev Singh v. Union of India*
Pankaj Bhatia, J.
WRIT TAX No. 261 of 2024 DECEMBER 17, 2024