Satya Dev Singh Vs Union of India (Allahabad High Court)
Summary: The Allahabad High Court (Lucknow Bench) ruled in Satya Dev Singh vs. Union of India & Ors. [Writ Tax No. 261 of 2024] that co-owner consent is not mandatory for obtaining GST registration if the proof of ownership, such as an electricity bill, is in the name of the registered owner. The case arose when the petitioner, a co-owner, sought cancellation of GST registration granted to a tenant, claiming his consent was not obtained. The court observed that GST registration requires ownership documentation based on the premises type. For owned premises, proof like an electricity bill suffices. Since the bill was in the name of the registered owner, additional consent from co-owners was deemed unnecessary. The petitioner’s application was dismissed, emphasizing compliance with the prescribed GST registration rules.
The Hon’ble Allahabad High Court (Lucknow Bench) in the case of Satya Dev Singh v. Union of India and Ors. [Writ Tax No. 261 of 2024 dated December 17, 2024] held that the co-owner consent is not required when in the primary document of proof of ownership such as electricity bill, owner’s name is mentioned.
Facts:
Satya Dev Singh (“the Petitioner”) filed a writ petition against order dated December 14, 2023 and August 09, 2024 (“the Impugned Order”) passed by the Revenue Department wherein the Petitioner being co-owner of the property filed an application for cancellation of GST Registration granted to the Tenant of the property, has been rejected. The said application has been filed on the ground that the consent of the co-owner has not been obtained.
