Non-submission of receipt of electricity bill is not a ground of rejection of application for GST registration

Last updated: 08 January 2022

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Quick Summary

The Allahabad High Court has ruled that a Goods and Services Tax (GST) registration application cannot be rejected solely because an electricity bill receipt was not submitted. If alternative documents, such as a house tax receipt, are provided to prove business ownership and are acceptable, the application should proceed. The court emphasised that rejecting an application without valid reasons or proper defect identification is unlawful and arbitrary.

Court :
Allahabad High Court

Brief :
The Allahabad High Court in the matter of Ranjana Singh v. Commissioner of Service Tax [W.P (Tax) 1084 of 2021 dated December 12, 2021] set aside the rejection of application of GST registration on the ground that, if for the purpose of proof of business ownership there is an option to furnish either house tax receipts or electricity bill receipts, then application cannot be rejected on the basis of non-compliance if receipt of electricity bills are not furnished.

Citation :
W.P (Tax) 1084 of 2021 dated December 12, 2021

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1999

(Excl. of GST ₹359)

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3499

(Excl. of GST ₹629)

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4999

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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