For GST Registration, Consent of One Co-Owner is Sufficient When Property is Jointly Owned

Case Details: Satya Dev Singh vs. Union of India - [2025] 171 taxmann.com 441 (Allahabad)

Judiciary and Counsel Details

• Pankaj Bhatia, J.
• Prabhakar Trivedi, Anand Dubey, Anand Prakash Dixit for the Petitioner.
• Arun Kumar Gupta, Dipak Seth for the Respondent.

Facts of the Case

The petitioner and the husband of respondent were co-owners of a property. Respondent applied for GST registration, which was granted. The petitioner filed an application for cancellation of the registration, asserting that his consent, as a co-owner, had not been obtained. The application was rejected by the adjudicating authority, following which the petitioner appealed before the appellate authority. The appellate authority, while considering the appeal, referred to Form REG-01, which specifies the required proof of principal place of business for GST registration. The authority held that as the electricity bill was in the name of the registered owner, there was sufficient compliance with Clause (a) of Form REG-01, which governs ownership-based registration proof. Aggrieved by this ruling, the petitioner filed a writ petition before the High Court challenging the orders.

High Court Held

The Hon’ble High Court held that under GST laws, an ownership document suffices for registration purposes without requiring the consent of all co-owners. The court analysed Form REG-01 and clarified that Clause (a) applies where the applicant is the owner, requiring only ownership proof. Clause (c), which mandates a consent letter, is relevant only when the applicant is neither the owner nor the tenant. Since the electricity bill was in the name of the registered owner, it constituted sufficient compliance with Clause (a). Consequently, the authorities had rightly rejected the petitioner’s application for cancellation of GST registration. The writ petition was dismissed accordingly.