Co-owner consent not required for availing GST registration: Allahabad HC

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 t...