GST Registration Requires Applicants to Disclose All Business Premises, Automatic Registration Not Mandated Under Section 107
Case-Laws
GST
The HC dismissed the petition challenging a GST demand, finding the petitioner's claim that the Partnership Deed's reference to a fourth business site should have prompted automatic registration by authorities to be baseless. The court held that applicants bear responsibility to disclose all business premises for GST registration, and the petitioner had failed to register the fourth site for over six years. The court noted that the petitioner had not pursued the available statutory remedy of appeal under Section 107 of the GST Act, instead filing this petition over a year after the impugned order. The HC concluded no grounds existed to invoke jurisdiction under Article 226 of the Constitution, as the challenge primarily involved factual determinations properly addressed through statutory appeals.
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