2025 (5) TMI 379 - HC - GST

Cancellation of a GST registration fraudulently obtained by Respondent No. 4 - misuse of his PAN Card - HELD THAT - There are two competing entities one is the Petitioner and the other is Respondent No. 4. The Petitioner is a resident of Delhi and is registered with the GSTIN number in Delhi. The cause of action insofar as the Petitioner is concerned arises in Delhi as any demands that may be raised may be reflected against the Petitioner s account in Delhi due to the PAN number which has been used. In this view of the matter there is damage being caused to the Petitioner. Accordingly it is directed that Respondent No. 2 which is the concerned Commissionerate based in Lucknow shall look into the matter on an urgent basis and take a decision within a period of 45 days. Petition disposed off.

Summary

The Delhi High Court, through Justices Prathiba M. Singh and Rajneesh Kumar Gupta, adjudicated a petition filed under Article 226 of the Constitution by Amit Garg seeking cancellation of a GST registration fraudulently obtained by Respondent No. 4 (M/s GA Enterprises) using the Petitioner's PAN card. The Petitioner, registered in Delhi, alleged misuse of his PAN to secure an identical GSTIN with a principal place of business in Lucknow, causing damage as any demands could affect his GST account in Delhi.Relying on the precedent in *Anil Kumar vs. The GST Commissioner, CGST and Central Excise and Ors.* (W.P.(C) 1897/2023), the Court held that the cause of action arose in Delhi, validating the maintainability of the petition despite the Commissionerate being in Lucknow. The Court directed the Lucknow Commissionerate (Respondent No. 2) to urgently consider the Petitioner's complaint, conduct a hearing with the Petitioner, and pass a reasoned order within 45 days. The Court emphasized the "misuse being of a serious nature" and mandated prompt action. The petition was disposed of accordingly, with directions for communication of the order to CBIC and the Lucknow Commissionerate.