- The GST officers rejected the GST registration of the assessee stating that both lessor and lessee had been running business in same premises, which was not acceptable. The Assessee challenged such rejection before the High Court of Tamil Nadu. The Hon’ble High Court gave directions to Revenue to visit the premises and the Revenue on such verification contended that two persons had been carrying on their business in same premises with two separate GST numbers and there was no demarcation of properties referred by assessee. In this scenario the High Court directed to grant the GST registration to Assessee and directed assessee to demarcate property within one week of issue of GST number. (Bio Med Ingredients (P.) Ltd. vs. Assistant Commissioner (ST) / Commercial Tax Officer)