Sakshi Trading Company Vs Additional Commissioner (Delhi High Court)
Summary: The Delhi High Court heard a petition filed by Sakshi Trading Company, a sole proprietorship of Mr. Subhash Kumar Aggarwal, challenging the order dated 4 October 2024 by which the Appellate Authority dismissed its request for restoration of GST registration.
The petitioner had obtained GST registration for its earlier address at 3565-A-8, Jain Mandir Dharampura, Gandhi Nagar, East Delhi, based on a rent agreement uploaded on the GST portal. A Show Cause Notice was later issued on 6 February 2024 on the ground that the business was not functioning from that address. The petitioner claimed that the business had shifted to a new location—Shop No. 7, Chah Indras, Bhagirath Palace, Chandni Chowk, Delhi—and entered into a fresh rent agreement. However, since the registration had been cancelled on 9 April 2024 with retrospective effect from 22 April 2021, the petitioner could not apply for an address change.
The Appellate Authority upheld the cancellation, observing that the petitioner had failed to provide complete documentation, including full copies of the rent agreement, Aadhaar and PAN details of witnesses, ownership proof, NOC, or geotagged photographs of the new premises. It also noted that the registered address on the GST portal had not been updated as required under Section 28 read with Rule 19 of the CGST Act.
