Delhi High Court - Orders
Aakash Gupta vs Union Of India & Ors on 23 November, 2022
Author: Yogesh Khanna
Bench: Yogesh Khanna
$~66
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(CRL) 2770/2022
AAKASH GUPTA
..... Petitioner
Through: Mr.Maninder Singh, Senior Advocate
with Mr.Lalan Sinha, Mr.Rahul
Malhotra, Mr.Arpit Dwivedi,
Advocates.
versus
UNION OF INDIA & ORS.
..... Respondents
Through: Ms.Aakanksha Kaul, Mr.Rahul
Kumar Sharma, Mr.Aman Sahni,
Mr.Pranav Gupta, Ms.Simran Gill,
Advocates for R1.
Ms.Sonu Bhatnagar, Ms.Nishtha
Mittal, Ms.Anushree Narain,
Ms.Venus Mehrotra, Advocates for
R2 and 3.
Mr.Harpreet Singh, Senior Standing
counsel with Mr.Arunesh Sharma,
Advocates for R4 and 5.
CORAM:
HON'BLE MR. JUSTICE YOGESH KHANNA
ORDER
% 23.11.2022 CRL M.A. No.24062/2022
1. Exemption allowed, subject to all just exceptions.
2. The application stands disposed of.
W.P.(CRL) 2770/2022 and CRL M.A. No.2461/2022
3. This petition is filed with the following prayers:
"a. Issue a Writ in the nature of Mandamus quashing/ setting aside the impugned proceedings initiated by the Respondent No.4 and 5 against the Signature Not Verified Digitally Signed By:PRADEEP SHARMA Signing Date:24.11.2022 17:24 Petitioner;
b. Issue a Writ in the nature of Mandamus restraining Respondent No.4 and 5 from taking any coercive steps against the Petitioner in the pending Proceedings under the GST Act;
c. Issue a Writ in the nature of Mandamus, directing the Respondents to immediately initiate a thorough investigation into the matter, find out as to how and by what means a fictitious GST number and registration came to be issued in the name of the Petitioner's Proprietorship Firm, when admittedly the Petitioner had closed his DVAT account and the business in the Firm as on April-May 2020 and to prosecute the wrong doers in accordance with law.
d. Issue such other appropriate Writ or Order(s), Direction(s) or Relief(s) in favour of the Petitioners as deemed fit and proper by this Hon 'ble Court in the facts and circumstances of the present case and in the interest of justice and equity."
4. The learned senior counsel for the petitioner submits in the year 2015 the petitioner had a proprietorship firm in the name and style M/s.Amit Aakash Enterprises with a VAT number. However, on 14.04.2017 the said firm was closed and the petitioner submitted closure documents on VAT portal. The copy of the closure of VAT was received on 17.05.2017 and bank account was closed in August, 2017.
5. In the year 2017-18 nothing happened and later in the year 2018 he opened a new firm in the name and style M/s.Akash Enterprises with GST Number.
6. However, on 27.01.2020 the petitioner received a notice/summon from respondents no.4 and 5 asking him to join the investigation qua M/s. Amit Aakash Enterprises having a separate GST Number and was dealing in business in all these years and filing separate returns.
7. It is the case of the petitioner someone else had misused his Voter ID, Aadhar Card, Mobile Number, Email ID and other documents to transact some business and such person even filed fake returns with GST and the petitioner had reported this fact to PS Lahori Gate but no action is taken till Signature Not Verified Digitally Signed By:PRADEEP SHARMA Signing Date:24.11.2022 17:24 date.
8. The learned counsel for the GST Department is present on advance notice and submits the petitioner has not given his User ID and Password to them so as to enable them to check the portal and hence no relief be granted and they intend to file a reply to the petition. It is further submitted the petitioner had passed Rs.79.00 crores on ITC with zero purchase.
9. Even otherwise, the petitioner intends to make the SHO PS Lahori Gate as a party to this petition so as to find out the status of his complaints. Let the needful be done and in the meanwhile reply be filed by the Department within four weeks from today.
10. List on 01.02.2023.
YOGESH KHANNA, J.
NOVEMBER 23, 2022 DU Signature Not Verified Digitally Signed By:PRADEEP SHARMA Signing Date:24.11.2022 17:24