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

Court: Delhi High Court
Date: 2025-07-25
Citation: W.P.(C)-1011/2025 2025:DHC:6120-DB
Petitioner: M/S SAKSHI TRADING COMPANY
Respondent: ADDITIONAL COMMISSIONER, APPEAL-I CENTRAL TAX, EAST AND ANR

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS25072025CW10112025_185405.pdf)

## Judgment text (excerpt)

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 Regi

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