Rejection of GST Registration on the ground that more than one business entity was running from the same premises.
The new registration was applied on the same land which comprised to an extent of three acres.
31-Jul-2023: 1st application for GST Registration: Rejected, without assigning reasons
22-Aug-2023: 2nd application for GST Registration: Rejected with remark on issue of place of business
Court held:
In case, if there is no demarcation of the property, the petitioner: Company is directed to demarcate the property within a period of one (1) week time from the date of issue of GST number.
Title: M/s Bio Med Ingredients Private Limited vs The Assistant Commissioner (ST)
Court: Madras High Court
Citation: W.P. No. 28811 of 2023 And W.M. P. No. 29632 of 2023
Dated: 01-Nov-2023