Co-owner consent is unnecessary for GST registration!
In a recent writ petition in the case of Satya Dev Singh vs. Union of India & Ors. [Writ Tax No. 261 of 2024] it has been held that the Co-owner consent is unnecessary for GST registration.
Let us have a Short Overview of the case:
In this case, Petitioner Satya Dev Singh, a co-owner of a property, sought cancellation of GST registration granted to a tenant.
– The petitioner argued that his consent as a co-owner was not obtained before granting the registration.
– The GST registration was based on valid ownership documents, including an electricity bill in the name of the registered owner.
Court’s Decision:
– The court upheld the validity of the tenant’s GST registration granted by the revenue authorities.
– Proof of ownership in the form of an electricity bill in the registered owner’s name was deemed sufficient for GST registration.
– Additional consent from co-owners is not required under the GST registration rules if ownership is satisfactorily established.
– The petitioner’s plea was dismissed, as the authorities had complied with relevant GST regulations.
The Copy of the order is as under:
