The Delhi High Court in the case Anil Kumar Versus The Gst Commissioner, Cgst, And Central Excise And Ors observed and has ordered the petitioner to reveal the name of the friend who fraudulently obtained a GSTIN using the credentials of him at the department.
The Division bench comprising of Justice Vibhu Bakhru and Justice Amit Mahajan in the case observed and has directed the petitioner for disclosing the identity of his friend, to whom the petitioner claimed to have handed over his identity documents, to the police authorities as well as to the state GST authorities. Thus, the petitioner needs to fully cooperate with the concerned authorities and the petitioner to provide them with all the information as required.
In the present case, the petitioner/ assessee who being a street vendor and has recently become aware that a GST registration which had been obtained in his name without his knowledge or consent. It has also been claimed by the petitioner in the plea that he sells food items from a stall that the petitioner puts up at the boundary wall. It has also been claimed by him that he has a valid vending certificate.
Therefore, it has also been claimed by the petitioner that he was obtaining the GST registration in respect of his business carried out from the stall and, in the process of applying for it, wherein it was found that a firm by the name of M/s Sheel Industries had already been registered by some unknown persons by misusing the identity card of him. The firm is registered with the GST Department and the same is active.
Adding to it, the petitioner in the plea claimed that he apprehends that a demand for GST may be raised against him on the account of the fraudulent actions of the persons who have registered a firm in the name of him. Thus, the returns have been filed by the unknown persons, which being without the knowledge of the petitioner. Therefore, the petitioner in the plea had also made a representation to the Delhi Police, which being the pending action.
The petitioner in the plea averred that he has handed over his identity cards, that being, his Aadhar Card and the PAN Card, to one of his friends for obtaining a loan. It has also been believed by the petitioner that the documents of him have been misused. The name of the friend is not been disclosed by the petitioner in the plea.
In the petition, the department has no such role to play as the registration has been obtained from the state GST authorities.
It has also been ordered by the court that the petition
be treated as a representation by the Commissioner GST/State GST Authorities and that the grievances of the petitioner be investigated in accordance with the law.