S R Enterprises Vs Pr. Commissioner of Goods And Service Tax (Delhi High Court)
Delhi High Court directed FIR against petitioners who had obtained GST registration over forged documents
The Hon’ble Delhi High Court in the case of M/s. S.R. Enterprises v. Principal Commissioner of Goods and Service Tax East Delhi [Writ Petition (Civil) No. 685, 1314, 2461 and 2867/2025 dated May 29, 2025] dismissed the four writ petitions filed by GST registered entities after discovering that the petitions were based on forged Aadhaar cards, fabricated Show Cause Notice (“SCNs”), and fictitious identities. The Court directed registration of the First Information Report (“FIR”) under multiple penal provisions and mandated verification protocols for future GST litigation to avoid such gross abuse of process.
Facts:
M/s S.R Enterprises (“the Petitioner”) filed 4 writ petitions. Each Petition was supported by Show Cause Notice dated November 7, 2024, October 16, 2024, September 27, 2024, and February 6, 2025 (“the Impugned SCNs”). 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 the Hon’ble Delhi High Court, placed reliance on the SCNs and the decision in the case of Riddhi Siddhi Enterprises v. Commissioner of Goods and Services Tax (CGST) [W.P (C) 8061/2024 dated September 25, 2024] wherein the cancellation orders of GST registration were set aside, on the premise that the SCNs were without reasons. It was obviously presumed that the SCNs were filed along with the genuine writs.
