M/S SAKSHI TRADING COMPANY vs ADDITIONAL COMMISSIONER, APPEAL-I CENTRAL TAX, EAST AND ANR

Judgment text excerpt

$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 25th July, 2025 + W.P.(C) 1011/2025 M/S SAKSHI TRADING COMPANY .....Petitioner Through: Ms. Harsh Chachra, Adv. versus ADDITIONAL COMMISSIONER, APPEAL-I CENTRAL TAX, EAST AND ANR .....Respondents Through: Mr. Piyush Beriwal, Ms. Jyotsna Vyas & Ms. Ruchita Srivastava, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner– M/s Sakshi Trading Company, which is a sole proprietary firm of Mr. Subhash Kumar Aggarwal. Vide this petition, the Petitioner is seeking setting aside of the impugned order dated 4th October, 2024 by which the prayer for restoration of the GST registration of the Petitioner has been dismissed by the Appellate Authority. 3. The case of the Petitioner is that it is a sole proprietary firm which obtained GST No. 07AKFPA5975M1ZS with the address mentioned as 3565- A-8, Jain Mandir Dharmpura, Gandhi Nagar, East Delhi-110031. 4. According to the Petitioner, the rent agreement pertaining to the above stated address was uploaded on the common GST portal for the grant of GST Registration. Signature Not Verified Digitally Signed W.P.(C) 1011/2025 Page 1 of 4 By:KESHAV Signing Date:29.07.2025 18:28:18 5. Thereafter, a Show Cause Notice (hereinafter, ‘SCN’) was issued upon the Petitioner on 6th February, 2024 on the ground that the Petitioner is not found to be functioning from the said address and the firm was not non- traceable. 6. According to the Petitioner, the Petitioner had moved its address on 2109/Shop No-7, Chah Indras, Bhagirath Palace, Chandni Chowk, Delhi- 110006 and had entered into a new agreement with the landlord of the said premises. However, b