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.
