D K FREIGHT CARRIER PROP DEEPAK KUMAR v. UNION OF INDIA & ORS.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
D K FREIGHT CARRIER PROP DEEPAK KUMAR
v.
UNION OF INDIA & ORS.
W.P.(C) 7881/2025 & CM APPL. 34784/2025 dated 06.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Partly in favour of assessee
Registration – Restoration & address amendment – Registration cancelled post SCN alleging non-existent dealer after address change intimation – Amendment rejected – Appeal dismissed – Petitioner submitted old address documents verified genuine and owner confirmed tenancy – Post writ direction compliance showed tax dues paid except short payment due to cancellation – Assured payment on reactivation – Held: Writ petition allowed – Orders set aside – Matter remanded for decision on restoration from original date & address amendment after hearing – Petitioner to appear before respondent to be decided within three months.
Represented By:
Counsel for the Petitioner: Surendra Sharma, Laxmi Muneshwar, Shubham Sharma & Nikita Jangir, Advs.
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