Delhi High Court - Orders
M/S S R Enterprises vs Pr. Commissioner Of Goods And Service ... on 28 May, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~14 to 17
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 685/2025
M/S S R ENTERPRISES .....Petitioner
Through: Mr. Pranay Jain, Adv.
versus
PR. COMMISSIONER OF GOODS AND SERVICE TAX, EAST
DELHI .....Respondent
Through: Mr. Aditya Singla, SSC, CBIC with
Mr. Arya Suresh & Mr. Ritwik Saha,
Advs.
Mr. Sushil Raaja, SPC with Mr. Puru
Jatup Karan, Advs. For UOI.
SI Shiv Dayal Kumar, PS Dayal Pur
15 WITH
+ W.P.(C) 1314/2025
M/S TRIX INDIA SALES CORPORATION .....Petitioner
Through: Mr. Pranay Jain, Adv.
versus
PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX
EAST DELHI .....Respondent
Through: Mr. Aditya Singla, SSC, CBIC with
Mr. Arya Suresh & Mr. Ritwik Saha,
Advs.
Mr. Sushil Raaja, SPC with Mr. Puru
Jatup Karan, Advs. For UOI.
16 WITH
+ W.P.(C) 2461/2025 & CM APPL. 22018/2025
M/S ROYAL ENTERPRISES .....Petitioner
Through: Mr. Pranay Jain, Adv.
versus
PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX
EAST DELHI .....Respondent
Through: Mr. Akash Panwar, Jr. Standing
Counsel. (M-9910296585)
Mr. Sushil Raaja, SPC with Mr. Puru
Jatup Karan, Advs. For UOI.
AND
W.P.(C) 685/2025 & connected matters Page 1 of 7
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 27/06/2025 at 21:24:19
17
+ W.P.(C) 2867/2025
M/S COMPACT ENTERPRISES .....Petitioner
Through: Mr. Pranay Jain, Adv.
versus
PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX
EAST DELHI .....Respondent
Through: Mr. Aditya Singla, SSC, CBIC with
Mr. Arya Suresh & Mr. Ritwik Saha,
Advs.
Insp. Neeraj Kumar, PS Shahdara
Mr. Sushil Raaja, SPC with Mr. Puru
Jatup Karan, Advs. For UOI.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE RAJNEESH KUMAR GUPTA
ORDER
% 28.05.2025
1. This hearing has been done through hybrid mode.
2. These four petitions were filed along with copies of purported Show Cause Notices (hereinafter, 'SCNs') dated 7th November 2024, 16th October 2024, 27th September 2024, and 6th February 2025 respectively. The main allegation in the petitions was that the SCNs did not mention any reasons, based on which the GST registrations of the Petitioners were cancelled. The predecessor bench of this Court, placing reliance on the SCNs and the decision in W.P (C) 8061/2024 dated 25 September 2024 titled Riddhi Siddhi Enterprises vs. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr., set aside the cancellation orders of GST registration, on the premise that the SCNs were without reasons. It was obviously presumed that the SCNs filed along with the writs were genuine.
3. Thereafter, the Department filed review petitions in all four cases, revealing that the SCNs filed along with the writs were forged and fraudulent, W.P.(C) 685/2025 & connected matters Page 2 of 7 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/06/2025 at 21:24:19 and that the actual SCNs did contain reasons under the "remarks" column. Once this was brought to the Court's attention in W.P.(C) 2461/2025, all four connected matters were taken up together.
4. On the last date of hearing i.e. 20th May 2025, this Court had directed as under:
"11. Clearly, none of these individuals are traceable. It is surprising as to how all the four individuals' affidavits are attested/ notarised and the ld. Counsel for the Petitioner has identified them. The Aadhar cards of the Proprietors of the Petitioner entities have also been handed over but the status of the same needs to be ascertained. Under these circumstances, it is directed as under:
i. Notice be issued to Mr. Sushil Raja, ld. Counsel for the UIDAI. He shall verify the Aadhar cards of the following individuals and a report be placed in a sealed cover before this Court by the next date of hearing. The UIDAI shall also furnish any details available with them in respect of their mobile numbers, residential address, etc., as per their records. The Aadhar card details of the Proprietors of the Petitioner entities furnished to the Court reads as under:
S. No. Name Aadhar No.
1. Mr. Satyapal 498091297686
2. Mr. Rajan 985580468256
3. Mr. Sahib Alam 655605243580
4. Mr. Aman 453910321889
W.P.(C) 685/2025 & connected matters Page 3 of 7
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/06/2025 at 21:24:19 ii. The Oath Commissioner, Ms. Shilpa Verma shall physically appear before the Court on the next date of hearing along with her original register for the following dates i.e., 17th January, 2025, 31st January, 2025, 24th February, 2025 and 4th March, 2025. She shall also place on record a short affidavit as to the manner in which she attested the affidavits of the deponents. iii The GST Department, Commissionerate East Delhi shall verify their records and place whatever documents they have of these Petitioners before this Court on the next date. In addition, the GST Department shall also verify if any other SCNs have been issued to these Petitioners for any of the financial years. A report in this regard shall also be placed by the next date of hearing."
5. Today, Inspector Neeraj Kumar, PS Shahdara, Delhi has appeared before the Court and has placed a status report along with several documents. The documents which have been handed over by the Inspector reveal a rather disturbing state of affairs. The same shows that the Aadhaar Card bearing no.453910321889 is in the name of one Mr. Aman who is a resident of Aaya Nagar, Delhi. The Inspector has met the family of this individual and he is stated to be working as a domestic help. The quarters of this individual are attached with the official quarters where an official from the Indian Air Force is residing. The photograph of this person does not match with the photograph in the Aadhaar Card handed over by Mr. Jain, ld. Counsel for the Petitioners. There is a complete difference in the two photographs which makes it clear that the Aadhaar Card which has been handed over by the ld. Counsel for the W.P.(C) 685/2025 & connected matters Page 4 of 7 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/06/2025 at 21:24:19 Petitioners is a forged and fabricated Aadhaar Card.
6. This fact is also established by the report filed by the Unique Identification Authority of India (hereinafter, 'UIDAI') which has been handed over to the Court in a sealed cover.
7. According to the said report handed over by the UIDAI, the mobile number of Mr. Aman is 9711569337
8. In the status report handed over by Inspector Neeraj Kumar, it is also stated that the firm - M/s Compact Enterprises has a bank account in Yes Bank bearing account no. 032827000000079 in which a total sum of Rs.19,40,14,606/- has been credited from 1st January, 2025 to 30th April, 2025. The said M/s Compact Enterprises, in the writ petition, has filed a rent agreement dated 19th April 2024 showing that it has rented a shop being Shop No. 4, Gali No.7, G.T. Road, Friends Enclave, Shahdara, Delhi. The said rent agreement is executed with one Ms. Chandni Malu. The said Ms. Malu as well as her father, Mr. Laxmikant Malu have also been enquired by the Inspector. Mr. Laxmikant Malu has stated that this person i.e. Mr. Aman very rarely visits the said property. The bank statement of Yes Bank account of M/s Compact Enterprises has also been attached with the status report filed by Inspector Neeraj Kumar.
9. Statements of Ms. Chandani Malu and Mr. Laxmikant Malu have also been recorded. The brother of Mr. Aman i.e., Mr. Atul has also been enquired by the Inspector and he has stated that no case has been filed on behalf of his brother for M/s Compact Enterprises in the Delhi High Court.
10. Under these circumstances, it is deemed appropriate to direct the S.H.O. PS Shahdara to produce Mr. Aman in the Court on 29th May, 2025 at 2:30 p.m. W.P.(C) 685/2025 & connected matters Page 5 of 7 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/06/2025 at 21:24:19
11. The Oath Commissioner - Ms. Shilpa Verma is also present in Court today in terms of the previous order. She has produced the registers for the various dates on which the affidavits of the Petitioners have been attested. According to her, there is usually a large crowd in her office and only when the person i.e. deponent appears physically and signs on the register, only then, the affidavit is attested. Ms. Verma states on a query from the Court that she does not recall as to whether any of these persons i.e. Petitioners had appeared before her and she also does not recognize their photographs.
12. The Oath Commissioner submits that the attestation is done after seeing the original Aadhaar Card of the deponent. Ms. Verma further submits that the Counsel is also expected to identify the deponent.
13. On a further query from the Court, the ld. Counsel for the Petitioner submits that he received the fee in cash from the Petitioners.
14. The entire facts that have been revealed in this case shows that the petitions filed by the Petitioners were filed by fictitious persons and it is not even clear as to whether the persons who have filed these petitions even exist as forged Aadhaar Cards have been used by the said persons. The same have been identified by the ld. Counsel for the Petitioner. The affidavits have been attested and relief has been obtained in these matters.
15. Mr. Aditya Singla, ld. SSC and Mr. Aakash Pawar, ld. Counsel for the Respondent submits that the reports in all these four cases from the GST Department have also been obtained. Let the same be handed over to the Court Master today.
16. The UIDAI data is usually protected by the laws of privacy. However, considering the nature of the illegalities in this matter, the details supplied by the UIDAI of all the four persons including their addresses and mobile W.P.(C) 685/2025 & connected matters Page 6 of 7 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/06/2025 at 21:24:19 numbers are handed over to the ld. Counsels appearing for the Department i.e. Mr. Panwar and Mr. Singla as also to Mr. Sanjay Lao, ld. Standing Counsel (Criminal), GNCTD.
17. Let further enquiries be made about these individuals on the basis of their addresses and mobile numbers and whatever details can be gathered be presented to the Court tomorrow i.e., 29th May, 2025 at 2:30 p.m.
18. The report filed by UIDAI is taken on record.
19. The original registers handed over by the Oath Commissioner are retained till tomorrow with the Court Master.
20. List these matters on 29th May, 2025 at 2:30 p.m.
21. Order dasti.
PRATHIBA M. SINGH, J.
RAJNEESH KUMAR GUPTA, J.
MAY 28, 2025 Rahul/ck W.P.(C) 685/2025 & connected matters Page 7 of 7 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/06/2025 at 21:24:19