The Delhi High Court has flagged the rise of fictitious GST firms and lawyers attesting affidavits without meeting clients.
The bench of Justice Prathiba M. Singh and Justice Harish Vaidyanathan Shankar has observed that various fictitious persons, in whose names the firms are registered by impersonating or stolen identity, have approached the Court. In such matters, lawyers have not even met the clients and the affidavits have been attested and notarized without meeting the clients. The reference by some accountant or other consultants, GST practitioners is relied upon by the lawyers, who are appearing before the Court.
The bench has also noticed that the incorporation of fictitious firms, at the behest of Accountants.
The review petition has been filed by the Superintendent Range 20 Central GST Division under Order XLVII Rule 1 read with Sections 114 and 151 of the Code of Civil Procedure, 1908, seeking review of the order dated 6th March, 2025. The Court has directed that the cancellation of the GST registration of the Petitioner shall come into effect from 12th September, 2023.
The order has proceeded on the basis of the affidavits and pleadings in the present writ petition to be correct. However, the review petition now reveals that the person namely, Mr. Suraj, who is stated to be the proprietor of the Petitioner firm M/s S.K. Overseas, has admitted to the fact in some investigation that he is not connected with the Petitioner firm.
The Advocate of the petitioner submitted that he has himself not met his client i.e., Mr. Suraj. However, the matter was referred to him by M/s AMR & Associates by one Shri Ashish Chaurasia, who is an accountant. Mr. Verma, Counsel has shared WhatsApp chats with Ashish Chaurasia where Ashish Chaurasia has given credentials of M/s SK Overseas and the manner in which the portal of the Petitioner firm can be accessed.
The Court has directed Mr. Ashish Chaurasia, who runs an accountancy firm named M/s AMR & Associates, to appear in Court on the next date of hearing. The order will be served on him via WhatsApp at the given number and also through the SHO of Uttam Nagar Police Station.
Case Details
Case Title: M/S S K Overseas Versus Superintendent Range 20 Central GST Division
Case No.: W.P.(C) 6124/2024 & CM APPL.48912/2025, CM APPL.48913/2025, CM APPL.48914/2025, REVIEW PET. 428/2025
Date: 19th September, 2025
Counsel For Petitioner: Pulkit Verma
Counsel For Respondent: Akshay Amritanshu
