High Court cracks down fabricated GST Writ petitions based on forged Aadhaar cards, and impersonated petitioners

High Court cracks down fabricated GST Writ petitions based on forged Aadhaar cards, and impersonated petitioners

Four petitions were filed by the Petitioners under Article 226 of the Constitution of India, inter alia, assailing the Show Cause Notices (hereinafter, ‘SCNs’) and orders for cancellation of GST registration.

These four petitions were filed along with copies of purported SCNs dated 7th November 2024, 16th October 2024, 27th September 2024, and 6th February 2025 respectively.

The main allegation in the petitions was that the SCNs did not mention any reasons, based on which the GST registrations of the Petitioners were cancelled.

The predecessor bench of this Court, placing reliance on the SCNs and the decision in W.P (C) 8061/2024 dated 25 September 2024 titled ‘Riddhi Siddhi Enterprises vs. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr.’, set aside the cancellation orders of GST registration of the Petitioners on the premise that the SCNs were issued without reasons.

The orders were passed under the presumption that the SCNs filed along with the writ petitions were genuine.

Subsequently, the Department alleged that the SCNs submitted to the Court were forged and the Petitioners were untraceable.

Investigations revealed severe procedural and evidentiary irregularities, including:

• Fake Aadhaar cards.
• Fabricated SCNs.
• Fictitious petitioners.
• Massive financial transactions under falsely registered entities.

High Court recalled earlier orders allowing the petitions based on fabricated SCNs, forged Aadhaar cards, and impersonated petitioners.

Court also directed that, when GST matters are filed, ld. Counsels shall take some precautionary measures to ensure that the documents that are attached are not forged and fabricated and some verification through the GST portal is done to ensure the veracity of the documents.