#ForgedDocuments

[taxassistantorg]

Delhi High Court Orders FIR for Forged GST Documents, Mandates Stricter Scrutiny

Delhi High Court Orders FIR Against Petitioners for Forged GST Documents

In a significant ruling, the Hon’ble Delhi High Court has directed the registration of a First Information Report (FIR) against petitioners who obtained Goods and Services Tax (GST) registration using forged documents. This decision came in the case of M/s. S.R. Enterprises v. Principal Commissioner of Goods and Service Tax East Delhi [Writ Petition (Civil) No. 685, 1314, 2461 and 2867/2025 dated May 29, 2025], where four writ petitions filed by GST-registered entities were dismissed after it was discovered they were based on forged Aadhaar cards, fabricated Show Cause Notices (SCNs), and fictitious identities.

The court emphasized the severity of the matter, not only ordering an FIR under multiple penal provisions but also mandating stricter verification protocols for future GST litigation to prevent such “gross abuse of process.”

The Unraveling of a Scam

The case began with M/s S.R. Enterprises filing four writ petitions, each supported by SCNs challenging the cancellation of their GST registrations. The petitioners claimed the SCNs lacked specific reasons for cancellation. Initially, a predecessor bench, relying on the presented SCNs and a similar past ruling, had set aside the GST registration cancellation orders, assuming the authenticity of the documents.

However, on April 17, 2025, the Delhi High Court was alerted by the Respondent to similar fabrications in other writ petitions. This led to a swift recall of a previous order that had given effect to the setting aside of the cancellation. All four writ petitions were then heard together.

The investigation revealed shocking details:

Untraceable and Fictitious Identities: Reports showed that the individuals named as petitioners were either untraceable or entirely fictitious.

Forged Aadhaar Cards: An individual named Mr. Aman, whose Aadhaar card was linked to one of the enterprises (M/s Compact Enterprises), was found to be a domestic helper whose photograph didn’t match the one on the Aadhaar card submitted to the court. His family confirmed he had not filed any such case.

Suspicious Financial Transactions: M/s Compact Enterprises’ bank account showed a credit of over Rs. 19.40 crore between January and April 2025, despite the nominal presence of Mr. Aman.

Oath Commissioner’s Testimony: The Oath Commissioner, Ms. Shilpa Verma, could not recall if the petitioners had physically appeared before her for affidavit attestation, citing a large crowd in her office.

Direct Confirmation of Forgery: Mr. Sahib Alam, proprietor of M/s Royal Enterprises, revealed that a scrap dealer had taken his Aadhaar and PAN cards under the guise of offering employment, and opened a bank account without his knowledge. While his Aadhaar details were accurate, the photograph on the card filed with the petition was different and unrecognized by him, a fact corroborated by the Directorate General of GST Intelligence (DGGI).

Court’s Stern Directives

In its ruling, the High Court not only dismissed all four petitions and disposed of pending applications but also issued the following directives:

FIR Registration: The DGGI officials are to conduct a thorough investigation within one week and file a complaint with the Crime Branch, Delhi Police, for immediate FIR registration.

Review of Attestation Protocols: The order will be communicated to the Law Secretary and the Ministry of Law & Justice to consider mandating photographs when affidavits are attested by Oath Commissioners and Notaries to ensure the physical presence of deponents.

Precautionary Measures for Counsels: Lawyers filing GST matters are now required to take precautionary measures and verify documents through the GST portal to ensure their authenticity.

Recall of Previous Orders: The court explicitly recalled its earlier orders dated February 3, 2025, February 27, 2025, and March 6, 2025, which were based on the fabricated documents.

Inquiry into Forgery: The Registrar General has been directed to lodge a complaint against all petitioners under the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) and the Bharatiya Nyaya Sanhita, 2023 (BNS) for offenses related to forgery and fabrication.

This judgment serves as a strong deterrent against the misuse of legal processes and highlights the judiciary’s commitment to upholding the integrity of the system, echoing a similar stance taken by the Calcutta High Court in Suresh Kumar Chaudhary vs. Assistant Commissioner [Mat No. 2012 of 2023 January 09, 2024], where a writ petition was dismissed due to the use of forged documents for GST registration.

[pernettewellslove]

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[beauti4soul]

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