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GST registration granted for additional place of business without the consent of owner of said premises is illegal and invalid.

Registration under GST — The petitioner sought to cancel the GST registration so granted to the respondent stating that he is the owner of a building and had leased a room therein to a tenant and the said tenant had unlawfully sublet it to the 2nd respondent and the respondent authority granted a GST registration for additional place of business to the 2nd respondent at the said premises owned by the petitioner, without the consent of the petitioner, who is the owner of the premises. Writ petition is disposed of with the direction to the respondent without any further delay and after affording reasonable opportunity of being heard to the petitioner as well as the 2nd respondent. — Mandayapurath Rasiya Vs. The State Tax Officer, M/S Daily Express [2020] 20 TAXLOK.COM 043 (Kerala)

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