XY v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
XY
v.
UNION OF INDIA & ORS.
W.P.(C) 15498/2025 dated 09.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Interim
Denial of reward – Petitioner informed GST evasion by M/s Shakti Enterprises – Adjudication order raised large demand and penalties, later reduced by appellate order with penalties set aside – Petitioner aggrieved by reduced order, claimed entitlement to reward under CBEC notification dated 31.07.2015 – Court noted grant of informer award discretionary and not legal right enforceable by writ – Reliance on Supreme Court precedent writ of mandamus not available to informers for award claims – Held: Court directed petitioner presence for maintainability hearing and listing for further consideration.
Represented By:
Counsel for the Petitioner: Kumar Utkarsh, Adv.
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