M/s S K OVERSEAS v. SUPERINTENDENT RANGE 20 CENTRAL GST DIVISION
High Court, Delhi
Prathiba M. Singh, Justice & Harish Vaidyanathan Shankar, Justice
M/s S K OVERSEAS
v.
SUPERINTENDENT RANGE 20 CENTRAL GST DIVISION
W.P.(C) 6124/2024 & CM APPL.48912/2025, CM APPL.48913/2025, CM APPL.48914/2025, REVIEW PET. 428/2025 dated 19.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Interim
Fictitious petitioner – Fraudulent GST registration – Misuse of identity – Review filed by department directing reinstatement of registration – Investigation revealed proprietor of Petitioner firm fictitious and had no connection with firm – Court noted increasing instances of forged documents and impersonated petitioners in GST matters being filed through accountants without lawyers meeting clients – Reference made to decision in M/s S.R. Enterprises v. Pr. Commissioner of GST where FIR directed for similar frauds – Held: Impugned order recalled – Accountant directed to appear – SHO directed to serve notice and ensure presence – Matter listed for further hearing.
Represented By:
Counsel for the Petitioner: Pulkit Verma & Saket Jain, Advs.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member