Sakshi Goyal Vs Principal Commissioner Central GST (Delhi High Court)
The petitioner filed a writ petition under Articles 226 and 227 of the Constitution challenging the order dated 27 September 2024 cancelling her GST registration. She manufactures ghee and holds a GST registration with a manufacturing unit in Bulandshahr, Uttar Pradesh, while her present address is in Delhi. At an earlier hearing on 29 October 2025, the Court recorded that the petitioner had applied on 30 August 2024 for modification of her address, and the amendment was allowed on 9 October 2024. However, during this period, a Show Cause Notice was issued on 13 September 2024, and the cancellation order followed on 27 September 2024. The Court directed verification of documents filed with the petition.
During the present hearing, counsel for the GST Department submitted that an Input Tax Credit investigation is ongoing in Jammu and Kashmir against related entities—M/s Beauty General Store, M/s Gaurav Sales Agency and M/s Parshavnath Industries—and another investigation is underway in Indore against M/s Gaurav Sales Agency. Regarding retrospective cancellation of the petitioner’s registration, the Department stated that the petitioner had changed her address four times, raising the possibility that the Show Cause Notice was served at an incorrect address.
