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


Last updated: 08 January 2022

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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Bimal Jain
Published in GST
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