GST Commissioner, CGST and Central Excise v. Anil Kumar – [2023]
The petitioner was a street trader who wished to get a GST registration for the business he conducted from his stand. Nevertheless, in the course of registering for GST registration, he discovered that GST registration had been obtained in his name without his knowledge and that an unidentified person was filing returns.
In this instance, a police report has been filed and is listed as pending. It filed a petition for the immediate suspension of the bogus GST registration that had been illegally obtained in his name. The Honorable High Court noted that the petitioner had given his Aadhar and PAN card to one of his friends in order to acquire a loan, but such claims cannot be taken at face value and must be thoroughly investigated. Thus, the Court ordered that this petition be treated as a representation by State GST officials, and that the grievance be investigated. The court further ordered the petitioner to provide his friend’s identification to the police and state Tax officials.
