2025 (5) TMI 1350

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.... Singla, SSC. Mr. Sumit K. Batra, Adv. for GNCTD. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-E-Chemix Private Limited under Article 226 and 227 of the Constitution of India inter alia seeking to set aside the order dated 24th February, 2025 vide which the Petitioner's application for amending the particulars in the....

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....dated 24th February, 2025 records the following as the grounds of rejecting the application. "This has reference to your reply filed vide ARN AA070225006055R dated 04/02/2025. The reply has been examined and the same has not been found to be satisfactory for the following reasons: 1. Principal Place of Business Address-Others (Please specify) - Please upload rent agreement/owners....

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....bmit reconciliation statement of GSTR-3B with GSTR-1 and GSTR-2A as the amendment in principal place of business will lead to change of Jurisdictional Division from Mayur Vihar to Laxmi Nagar. However, reconciliation not submitted by the applicant. Hence the amendment application is rejected at this stage." 6. In these circumstances, the Court is of the opinion that the Petitioner should be aff....