2025 (7) TMI 1865

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....dents Through: Mr. Piyush Beriwal, Ms. Jyotsna Vyas & Ms. Ruchita Srivastava, Advs. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- M/s Sakshi Trading Company, which is a sole proprietary firm of Mr. Subhash Kumar Aggarwal. Vide this petition, the Petitioner is seeking setting aside of the impugned o....

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....Petitioner had moved its address on 2109/Shop No-7, Chah Indras, Bhagirath Palace, Chandni Chowk, Delhi- 110006 and had entered into a new agreement with the landlord of the said premises. However, by then the GST Registration of the Petitioner was cancelled vide order of cancellation of registration dated 9th April, 2024 with effect from 22nd April, 2021. Therefore, the Petitioner could not file ....

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....te Authority's order dated 4th October, 2024, the requisite documents were not supplied. 9. Heard. A perusal of the order of the Appellate Authority dated 4th October, 2024 would show that the Appellate Authority had relied upon the fact that the proper documentation including the Aadhaar Card, etc. were not produced. The relevant portion of the said order is set out below: "7. Whereas....

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....that the address of principal place of business of appellant is still shown as 3565, A-8, Jain Mandir Dharampura Gandhi* Nagar, East Delhi-110031 instead of the address as mentioned on the rent agreement i.e., 2109/Shop No-7, Chah Indra, Bhagirath Palace, Chadni Chowk, Delhi-110006. In this regard, I further note that the appellant has not filed an application of amendment for change in their regi....