M/S Crystal Beverages vs. Superintendent, Range 2, Rohtak
Held
The Court held that the GST laws do not mandate obtaining a No Objection Certificate (NOC) from the property owner for adding an additional place of business. The suspension of registration was therefore unjustified.
Facts
The petitioner's GST registration was suspended based on a complaint that they were operating from an additional place of business without the landlord's consent. The petitioner argued that no NOC was required for an additional place of business, especially when they had a valid rental agreement.
Key Issues
Whether a No Objection Certificate (NOC) from the property owner is mandatory for adding an additional place of business under GST law. Whether the suspension of GST registration is justified solely on the basis of a dispute between a landlord and tenant.
Sections Cited
Section 29, Rule 8, Rule 19
AI-generated summary — verify with the full judgment below
CWP N
IN THE M/s Crystal B Superintende
CORAM: H
H
Present: SANJEEV P 1. aside the ord registration o 2. petitioner co business on 1 (for short, ‘th amended to petitioner, w same was ap issuance of a time of am management additional pl No. 17064 of 2024 E HIGH COURT OF PUNJAB AT CHANDIGARH
C Date of Pro Beverages
Versus ent, Range 2, Rohtak HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Gaurav Chopra, Senior Adv Mr. Akshit Dalal, Mr. Jatin Ban Mr. Mohit Uppal, Advocates, fo
Mr. Rishabh Kapoor, Senior Sta *** PRAKASH SHARMA, J. The present writ petition has bee der-cum-show cause notice dated of the petitioner has been suspend
Brief facts for adjudication of t ompany obtained GST registra 11.07.2017 under the Central Go he GST Act’). Vide order dated incorporate additional place which the petitioner had taken o pproved by the proper officer any memo for deficiency in RE mendment in the GST Regis registration agreement as proo lace of business. Since then th -1- B AND HARYANA H WP No. 17064 of 2024 (O&M) Reserved on : 18.09.2024 onouncement : 23.10.2024
…Petitioner s
…Respondent N
The judgment continues below.
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