Samyak Jain Vs Superintendent (Adjudication) (Delhi High Court)
Conclusion: Where allegation of misuse of GSTIN of a trader by unknown persons amounted to impersonation and required investigation by the Economic Offences Wing (EOW) of the Delhi Police, EOW has been directed to conduct an inquiry with full cooperation from the GST Department and file a fresh status report. The matter had been listed for further hearing on 12th November, 2025.
Held: Assessee was earlier registered under VAT as M/s Samyak International. With the advent of GST, a provisional registration was allotted under the same trade name. Assessee contended that he had closed operations on 28.07.2017 and sought new registration under M/s Samyak Fashion (India). His provisional GSTIN under M/s Samyak International was allegedly misused by unknown persons, leading to wrongful availment and passing on of ITC. Assessee disputed the liability arising from such misuse. A substantial amount of ITC was stated to not only have been passed on under the name ‘M/s Samyak International’ but to also have been availed. Accordingly, a demand was raised on assessee for a sum of over Rs. 48 crores. However, assessee sought to disown him from the transactions on the ground that his provisional GST number had been misused. Economic Offences Wing of the Delhi Police forwarded assessee’s complaint to the GST Department, stating that the latter had jurisdiction. No FIR was registered as matter presently pending before Principal Commissioner, CGST, Delhi (East). EOW had only forwarded the complaint without taking independent action. Allegation involved impersonation/misuse of GSTIN, which constituted an offence requiring police investigation. Reliance placed on Section 132, CGST Act — though the GST Department could act on certain offences, impersonation of taxpayer credentials warranted criminal investigation by EOW. It was held that Delhi Police (EOW) to investigate the complaint and file a status report before the Court. GST Department to provide all relevant documents pertaining to assessee’s GST credentials to EOW and extend cooperation. Copy of this order handed to Inspector S.S. Gill (EOW) for compliance. Assessee informed Court that appeal against the impugned order had already been filed.
