Fictitious Petitioners Before Delhi HC: Court Warns Advocates Against Filing Forged Documents, Urges Verification via GST Portal

The Delhi High Court has discovered that certain writ petitions challenging the cancellation of GST registrations have been filed by fictitious petitioners.

The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta stated that in future, when GST matters are filed, the Advocates shall take some precautionary measures to ensure that the documents that are attached are not forged and fabricated and some verification through the GST portal is done to ensure the veracity of the documents.

“The persons who are controlling these firms and these individuals are clearly not known to the Court as of date. The same appears to be a well-planned conspiracy to commit GST fraud and to obtain monetary benefits and would require an in-depth investigation by the concerned authorities,” the court remarked.

The bench directed the the Registrar General to lodge a complaint against all the Petitioners under Section 215 read with Section 379 of the Bharatiya Nagarik Suraksha Sanhita, 2023 for offences under Sections 227, 228, 229, 233, 236, 237, 246, 336(1) and 340(2) of the Bharatiya Nyaya Sanhita, 2023.

The bench stated that seriousness of the matter requires registration of a First Information Report (FIR). The DGGI officials within one week conduct thorough investigation and file a complaint with the Crime Branch, Delhi Police who shall then register an FIR forthwith. Upon the registration of the FIR, the law shall take its course and the matter shall be prosecuted by the DGGI, in accordance with law.

The four petitions were filed along with copies of purported SCNs and orders for cancellation of GST Registration. 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.

It was reported that none of the four Petitioners who had filed the writ petitions were traceable. Apart from the copies of some Aadhaar cards and mobile number, the counsel also did not have any other information.

The extent of knowledge of Mr. Pranay Jain, Counsel for the Petitioner is also not clear at this stage as to who approached him for filing the petitions, who gave him the copies of the SCNs and how he got the forged Aadhaar Cards of these individuals for filing of the writ petitions.

The court dismissed the writ petitions.

Case Details

Case Title: M/S S R Enterprises Versus Pr. Commissioner Of Goods And Service Tax, East Delhi

Case No.: W.P.(C) 685/2025

Date: 29/05/2025

Counsel For Petitioner: Pranay Jain, Advocate

Counsel For Respondent: Pranay Jain, Advocate