Harshad Tekwani (Student) (40 Points)
05 September 2012
Dear Sir,
Can Two assessee take Gujarat VAT Registration (GST) no. on single premises (on same address) as both work under same premises. We also have Proofs for validating the same.
If yes then please also suggest me the Section/Rule/Notifiaction/Case Law.
Please someone reply to this as it is urgent.
MJ Krishnamurthy
(ACCT(Retd))
(7197 Points)
Replied 05 September 2012
Mr H Tekwani,
As I have seen ,generally,two VAT registrations will not be given in the same premises due to many practical problems. The books of accounts ,documents ,stock etc get mixed up and when an officer comes for inspect one business,with necessary auhtority he will be automatically be entering ,without an authority other business area also. Many of the legal proceedings ,such as search,seizure,confiscation,attachment,auctioning,and verification of records and stock cannot be done properly when two business activities are carried out in the same place .On these grounds a registering authority will expressly reject such overlapping registrations...........MJK
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