XY Vs Union of India And Ors (Delhi High Court)
In XY vs Union of India and Others (Delhi High Court), the petitioner approached the Court claiming entitlement to a reward for allegedly providing information that led to detection of Goods and Services Tax (GST) evasion by M/s Shakti Enterprises. The petitioner contended that despite her contribution to the investigation, she had not been considered for the grant of reward as per the Notification dated July 31, 2015, issued by the Central Board of Excise and Customs (Anti-Smuggling Unit).
According to the petitioner, based on the information supplied by her, a show cause notice was issued to M/s Shakti Enterprises on July 28, 2023. The proceedings culminated in an order-in-original dated December 6, 2023, wherein a substantial tax demand and penalties were imposed on the said entity and its partners. However, M/s Shakti Enterprises filed an appeal, and by order-in-appeal dated July 15, 2024, the penalties imposed on its partners and a part of the tax demands were set aside. The appellate authority upheld only a small portion of the tax demand. The petitioner, dissatisfied with the outcome and the reduction of tax liability in the appeal, challenged the order-in-appeal, asserting that her contribution as an informer had not been adequately acknowledged or rewarded.
