Ranjana Singh Vs Commissioner of State Tax (Allahabad High Court)
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.
Facts:
Ranjana Singh (Petitioner) is engaged in the business of providing employment through consultancy, which fall within the purview of the Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act). On August 17, 2021, the Petitioner applied for grant of registration under the UPGST Act through online mode. The Petitioner had provided the documents as per Section 25 of the UPGST Act and Rule 8 and 9 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (UPGST Rules). On submission of the application, an inspection was made at the business premises of the Petitioner on September 15, 2021, and thereafter, show cause notice was issued for providing certain information and documents in support thereof. On submission of reply, by means of the order dated September 23, 2021 (OIO), the application of the Petitioner was rejected, against which the Petitioner preferred an appeal which too has been dismissed vide order dated October 28, 2021 (Impugned Order). Hence, the writ petition was sought.
Issue:
Whether non- submission of receipt of electricity bill is non-compliance and ground for rejection of application of GST registration?
Held:
The Allahabad High Court in W.P (Tax) 1084 of 2021 dated December 12, 2021 held as under:
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