S K Overseas Vs Superintendent Range 20 Central GST Division (Delhi High Court)
The Delhi High Court entertained a review petition filed by the Revenue Department, revealing serious irregularities in a writ petition previously filed by the firm M/s S.K. Overseas. The Court, noting the proliferation of cases involving fictitious GST firms and lawyers appearing without meeting their clients, directed the appearance of the accountant who referred the case to counsel, signaling a strict stance against the misuse of judicial process.
Factual Background and Review Petition
The Revenue Department filed a review petition challenging a Court order dated March 6, 2025, which had directed that the cancellation of the petitioner firm’s GST registration would take effect from a specific date (September 12, 2023). This original order was based on the presumption that the affidavits and pleadings filed in the writ petition were correct.
The review petition, however, disclosed startling facts from an investigation: the person named as the proprietor of M/s S.K. Overseas, Mr. Suraj, had admitted under interrogation that he was a blacksmith, was unaware of any firm named S.K. Overseas or its address, and did not own the mobile number registered to the firm. Although the rent agreement bore a signature similar to his, he denied signing any such document, indicating potential identity fraud or impersonation.
