SAMYAK JAIN v. SUPERINTENDENT (ADJUDICATION), CENTRAL GST DELHI & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
SAMYAK JAIN
v.
SUPERINTENDENT (ADJUDICATION), CENTRAL GST DELHI & ORS.
W.P.(C) 9139/2025 & CM APPL. 38812/2025 dated 25.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 132
Decision : Interim
Demand – Misuse of provisional GST Number – Demand based on fraudulent ITC transactions – Earlier order permitted Petitioner to file within one month, EOW directed to file status report – Status report showed complaint merely forwarded to GST Department – No FIR/action taken – Court held allegation of misuse/impersonation of GSTIN is criminal in nature requires investigation by Economic Offences Wing (Delhi Police) – Held: EOW to investigate complaint file fresh status report with full cooperation from GST Department – Petitioner filed appeal against demand – Matter listed on 12.11.2025 for further hearing.
Represented By:
Counsel for the Petitioner: Pulkit Verma, Peyush Pruthi & Himanshu Yadav, Advs.
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