Co-owner’s Consent Letter not Required in applying GST Registration when Electricity Bill proves Ownership: Allahabad HC [Read Order]

The Allahabad High Court ruled that a co-owner’s consent letter is not required for GST registration if ownership of property is established through an electricity bill. In the case, the petitioner sought GST registration for a property where the ownership was disputed. The court held that the electricity bill served as sufficient evidence of ownership, and a co-owner’s consent was unnecessary for registration. This decision is significant for taxpayers seeking GST registration, especially in situations involving shared property ownership, where disputes regarding consent letters often arise. The ruling clarifies the documentary evidence required to establish ownership and the procedures for GST registration, simplifying the process for property owners. It reinforces the principle that clear ownership documentation suffices, reducing unnecessary procedural hurdles in GST compliance.