Delhi HC Dismisses GST Petitions Over Forged Documents and Fake Identities

S R Enterprises Vs Pr. Commissioner of Goods And Service Tax (Delhi High Court) The Delhi High Court, in a batch of four petitions led by S R Enterprises Vs Pr. Commissioner of Goods And Service Tax, initially set aside orders cancelling GST registrations based on a procedural defect in the Show Cause Notices (SCNs). However, subsequent proceedings revealed a serious case of forgery and fabrication, leading the court to recall its own previous orders and initiate a deeper inquiry into the petitioners’ identities and the fraudulent use of documents. Initial Issue: Cancellation without Re...