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GST - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

Co-owner's application for cancellation of GST registration ...


Co-owner's GST registration cancellation application rightly rejected, consent letter not required for non-sole owners.

January 7, 2025

Case Laws     GST     HC

Co-owner's application for cancellation of GST registration granted to another co-owner rejected. HC held clause (a) governing ownership document sufficed; clause (c) requiring consent letter inapplicable where not sole owner. Petition dismissed.

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