2026 (2) TMI 592

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....xmi Muneshwar, Mr. Shubham Sharma and Ms. Nikita Jangir, Advs. For the Respondents Through: Mr Aakarsh Srivastava, Senior Standing Counsel along with Ms. Farah Shah, Adv. ORDER 1. The prayer in the present writ petition reads thus:- "a. Pass writ, order, or direction in the nature of Certiorari or any other similar writ or directions to the respondents to Restore the registration....

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....nt thereto, the petitioner changed the principal place of business and an intimation on 03rd June 2023 was posted on the GST Portal. 4. On 19th June 2023, a notice calling information from the petitioner was received by him which further led to the Show Cause Notice ('SCN') dated 26th June 2023 based on the allegations of dealer being non-existent during the physical verification. 5. The pet....

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....Near Shiv Mandir, Post Office Wali Gali, Village, Naharpur, Delhi 110085), it is submitted that the verification of the authenticity of the documents placed by the petitioner was physically verified by the Respondents by visiting the premises on 03.12.2025 and as seen from the Physical verification Report dated 04.12.2025, during the visit, the owner was present and he confirmed that documents sub....

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....ion, they are unable to deposit tax in GSTR-3B for return for the period Quarter ending June, 2023 and also unable to submit GSTR-3B return for above mention quarter. The Petitioner assured in writing that when their GST registration number will be activated, they will deposit the above amount while filing GSTR-3B for that period" 7. Since the claim of the petitioner upon verification was found....