GST Registration Cannot Be Cancelled Without Inspection of Changed Address: Delhi HC

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...