Calcutta HC on GST Registration says Authorities Must Verify the Correct Licensing Jurisdiction

In SKD Suppliers Private Limited, the Calcutta High Court found that the GST registration application had been rejected after verification against the wrong municipal portal. Since the company’s trade licence was issued by Rishra Gram Panchayat, the authority should have considered the relevant licensing jurisdiction. The rejection was quashed, and the application was remitted for fresh consideration, without the Court deciding whether registration must ultimately be granted.