HC Directed Assessee to Demarcate Property Within One Week of Issue of GST Number If Not Demarcated
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 23 December, 2023
Latest from Taxmann
Case Details: Bio Med Ingredients (P.) Ltd. v. Assistant Commissioner (ST)/Commercial Tax Officer - [2023] 157 taxmann.com 501 (Madras)
Judiciary and Counsel Details
-
- Krishnan Ramasamy, J.
- Ms Aparna Nandakumar for the Petitioner.
- Ms Amrita Dinakaran for the Respondent.
Facts of the Case
The assessee applied for GST registration but the GST department rejected its application stating that both lessor and lessee had been running business in same premises, which was not acceptable. The assessee challenged the rejection order before High Court and the Court directed department to visit assessee’s place of business and find out as to whether assessee was carrying on business separately in portion of land or not till next date of hearing.
The GST department after physical verification submitted that two persons had been carrying on their business in same premises with two separate GST numbers and there was no demarcation of properties referred by assessee.
High Court Held
The Honorable High Court noted that the property referred to by assessee, where, assessee-company was going to run its business had been demarcated and assessee was ready to submit records. Therefore, the Court directed SGT department to issue GST registration number to assessee. In case, if there was no demarcation of property, assessee-company was directed to demarcate property within a period of one (1) week time from date of issue of GST registration number.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
