M/s SAKSHI TRADING COMPANY v. ADDITIONAL COMMISSIONER, APPEAL-I CENTRAL TAX, EAST & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s SAKSHI TRADING COMPANY
v.
ADDITIONAL COMMISSIONER, APPEAL-I CENTRAL TAX, EAST & ANR.
W.P.(C) 1011/2025 dated 25.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Cancellation based on non-traceability at registered address – Appeal dismissed in absence of complete documentation – Petitioner shifted to new premises but could not file amendment application due to prior cancellation with retrospective effect – Appellate authority failed to consider cancellation prevented compliance with amendment requirements under Section 28 CGST Act read with Rule 19 CGST Rules – Held: Writ petition allowed – Fresh inspection directed at new premises – Authorities to decide on restoration within one month of inspection – Matter remitted for reconsideration with direction to verify existence at new address.
Represented By:
Counsel for the Petitioner: Harsh Chachra, Adv.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member