Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2025 (1) TMI 297

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - 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. HELD THAT:- The said contention of the counsel for the petition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... opposite party no.4 and the order dated 09.08.2024 passed by the opposite party no.3 whereby the application of the petitioner for cancellation of the GST registration granted to the respondent no.5 has been rejected. 3. Despite a stop order, no counter affidavit has been filed. 4. The facts that arise are that the petitioner as well as the husband of the respondent no.5 are the co-owner of the pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of the valid Rent / Lease 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. (c) For premises not covered in (a) and (b) above - A copy of the Consent Letter with any document in support of the ow .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. 9 In view of clause (a), there was sufficient compliance and both the authority has rightly rejected the application of the petitioner warranting no interference under Article 226 of the Constitution o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates