SAKSHI GOYAL PROPRIETOR OF M/s PARSHAVNATH INDUSTRIES v. PRINCIPAL COMMISSIONER CENTRAL GST, DELHI & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
SAKSHI GOYAL PROPRIETOR OF M/s PARSHAVNATH INDUSTRIES
v.
PRINCIPAL COMMISSIONER CENTRAL GST, DELHI & ANR.
W. P. (C) 16333/2025 dated 12.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Retrospective cancellation of registration – Petitioner filed application for amendment of business address before issuance of SCN and cancellation order – Amendment allowed after cancellation – Held: Writ petition disposed – Petitioner to file reply by 15.12.2025 – GST Department to re-inspect amended business premises, obtain physical inspection report and provide personal hearing – Petitioner to cooperate with investigations.
Represented By:
Counsel for the Petitioner: Santanu Kanungo & Sayantani Kanungo, Advs.
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