Denial of GST Registration on Address Discrepancy: Delhi HC directs Verification of Additional Business Premises

The Delhi High Court directed authorities to verify additional business premises for reinstatement of a GST registration initially denied due to address discrepancy. The petitioner, whose registration was canceled, argued that the principal address was under renovation and provided details of an alternate address. The court emphasized that mere address discrepancy should not result in registration denial if the business is legitimate. The GST authorities were instructed to conduct a physical verification of the new address within two weeks and reinstate the registration if the premises were found suitable. This decision underscores the importance of due diligence and fair administrative practices in GST registration processes.