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2021 (10) TMI 1122 - HC - GSTGST Fraud - Misuse of Aadhar and PAN cards of writ petitioner - offence of issuing invoice without supply of goods in violation of TN-GST, C-GST Acts and rules thereunder - levy of penalty u/s 122(1)(ii) of TNGST and CGST Acts - HELD THAT:- This Court is of the view that owing to the nature of the stand taken by the writ petitioner and owing to this Court noticing that a criminal complaint has been lodged by the writ petitioner and investigation is under-way, it would only be appropriate to set aside the impugned order without expressing any view or opinion on the merits of the matter, leaving it open to respondents to proceed afresh either against writ petitioner or any other entity or person depending on the outcome of investigation that is under-way qua alleged misuse of writ petitioner's Aadhar and PAN cards to obtain a fake registration. In the light of writ petitioner having demonstrated her bona fides by lodging an FIR, it is only appropriate that an order as on the lines alluded to supra is made. Impugned order being made by first respondent and consequential order being order dated 23.07.2021 made by second respondent are set aside solely on the ground that alleged misuse of writ petitioner's Aadhar and PAN Cards and obtaining of fraudulent registration is under investigation - it is made clear that no opinion or view on the merits of the matter has been expressed in this order. Petition disposed off.
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