Case Law Details
D K Freight Carrier Vs Union of India & Ors (Delhi High Court)
The matter was heard by the Delhi High Court on a writ petition seeking restoration of GST registration and amendment of address. The petitioner prayed for a writ directing the respondents to restore GST registration number with effect from 12/13 July 2017, along with all consequential benefits, and to amend the address as per the application filed for change of principal place of business.
The petitioner had been granted GST registration on 12 July 2017 at the address mentioned therein. The registration was amended pursuant to an application dated 15 May 2021, and an order dated 07 June 2021 was passed accordingly. Subsequently, the petitioner changed the principal place of business and posted an intimation on the GST portal on 03 June 2023.
On 19 June 2023, the petitioner received a notice seeking information, followed by a Show Cause Notice dated 26 June 2023 alleging that the dealer was non-existent during physical verification. On 28 June 2023, the petitioner’s amendment application was rejected. Proceedings followed, culminating in rejection of the petitioner’s claim and dismissal of the appeal, which led to the present writ petition.
Pursuant to an earlier order of the Court dated 28 August 2025, the petitioner placed on record documents supporting his claim. This prompted the respondents to undertake field verification. A physical verification report dated 04 December 2025 was placed on record through an affidavit dated 30 January 2026.
As per the affidavit, the authenticity of the documents submitted by the petitioner, including an affidavit and electricity bill obtained from the previous landlord, was physically verified by visiting the premises on 03 December 2025. During the visit, the owner of the property confirmed that the documents were provided by him. He acknowledged that the petitioner had resided at the premises and vacated the same on 31 May 2023. The owner also provided a copy of his Aadhaar card during the visit.
The affidavit further recorded that, based on a tax liability and ITC comparison chart for financial years 2017-18 to 2023-24 (up to June 2023), the petitioner had short paid tax and availed excess or wrong input tax credit. A letter dated 19 January 2026 was issued in this regard. In response, through letters dated 21 January 2026 and 23 January 2026, the petitioner informed that all dues along with interest had been deposited except for short payment of tax amounting to Rs. 3,02,083/- for the period April 2023 to June 2023. The petitioner stated that due to cancellation of GSTIN from the date of registration, he was unable to deposit tax in GSTR-3B for the quarter ending June 2023 and unable to submit the return for that quarter. The petitioner gave a written assurance that upon activation of the GST registration number, the outstanding amount would be deposited while filing GSTR-3B for the relevant period.
Upon considering the material, the Court observed that since the petitioner’s claim was found to be genuine upon verification, the respondents ought not to have disallowed the claim. In view of this, the Court deemed it appropriate to set aside the order in original dated 31 January 2024 as well as the order dated 28 March 2025.
The Court directed the petitioner to appear before the respondent-authority in support of the claim made in the application. It further directed the respondent to decide the application, after granting a hearing to the petitioner, with regard to restoration of the registration number with effect from 12/13 July 2017. The matter was to be decided expeditiously and, in any case, within three months from the date of the order. The petitioner was permitted to appear before the authority on 23 February 2026.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. The prayer in the present writ petition reads thus:-
“a. Pass writ, order, or direction in the nature of Certiorari or any other similar writ or directions to the respondents to Restore the registration number Le 07AOJPS32131ZN from the date of 12/13.07.2017 with its original number, date and with all benefits at its latest address in the facts and circumstances of this Case.
b. Pass writ, order, or direction. in the nature of Certiorari or any other similar writ or directions to Direct the respondents to amend the address of the petitioner from the date of application filed. by the petitioner for change of address from his old address to new address i.e. House No. 210-211, Second Floor, Pocket 20, Sector 24, Rohini, Delhi 110085.”
2. The petitioner was granted GST registration number on 12th July 2017 against his address mentioned therein. The said registration underwent amendment pursuant to the application dated 15th May 2021 vide Order dated 07th June 2021.
3. Subsequent thereto, the petitioner changed the principal place of business and an intimation on 03rd June 2023 was posted on the GST Portal.
4. On 19th June 2023, a notice calling information from the petitioner was received by him which further led to the Show Cause Notice (‘SCN’) dated 26th June 2023 based on the allegations of dealer being non-existent during the physical verification.
5. The petitioner suffered an order of rejection of amendment on 28th June 2023 which further led to the proceedings being taken out against him leading to the order of rejection of his prayer so also dismissal of the appeal. As such this appeal.
6. Pursuant to the order passed by this Court on 28th August 2025, the petitioner is informed to have placed on record the documents supporting his claim and same has prompted the respondent to cause field verification. The physical verification report is placed on record through an affidavit dated 30th January 2026, para 3 and 4 of which reads thus:-
“3.With respect of the affidavit and copies of Electricity bill procured/obtained by the Petitioner from his previous landlord Shri Rajender Kumar (owner of the property bearing no. House No. 19, Near Shiv Mandir, Post Office Wali Gali, Village, Naharpur, Delhi 110085), it is submitted that the verification of the authenticity of the documents placed by the petitioner was physically verified by the Respondents by visiting the premises on 03.12.2025 and as seen from the Physical verification Report dated 04.12.2025, during the visit, the owner was present and he confirmed that documents submitted (Affidavit and Electricity Bill) were provided by him. He also acknowledged that the taxpayer was residing there and vacated the premises on 31.05.2023. The owner also provided his copy of Aadhar Card during visit.
4. Further, as per Tax liability and ITC comparison chart of M/s D K Freight Carrier for the FY 2017-18 to 2023-24 (June, 2023) till the date of cancellation, the Petitioner short paid the tax and availed excess/wrong ITC, therefore, a letter dated 19.01.2026 was sent. In compliance, vide letters dated 21.01.2026 and 23.01.2026, the Petitioners informed that they deposited all the dues along with interest except the short payment of tax of Rs.3,02,083/- for the period April, 2023 to June, 2023 which is due to the cancellation of their GSTIN from date of registration, they are unable to deposit tax in GSTR-3B for return for the period Quarter ending June, 2023 and also unable to submit GSTR-3B return for above mention quarter. The Petitioner assured in writing that when their GST registration number will be activated, they will deposit the above amount while filing GSTR-3B for that period”
7. Since the claim of the petitioner upon verification was found to be genuine, in our opinion, the respondents ought not to have disallowed the claim as was sought to be canvassed by him.
8. That being so, we deem it appropriate to set aside the order in original dated 31st January 2024, so also the order dated 28th March 2025.
9. The petitioner to appear before the respondent/authority in support of his claim made in the application and we direct the respondent to decide the same upon granting hearing to the petitioner qua the restoration of registration number with effect from 12/13 July 2017 expeditiously and in any case, within a period of three months from the date of passing of the Order.
10. We permit the petitioner to appear before the respondent-authority on 23rd February 2026.
11. The petition stands partly allowed.
12. Pending application stands disposed of.
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