Ashish Goel & Ors. vs. Union Of INDIA & Ors.
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Cause title — parties, addresses and appearances
O R D E R %
2026
Through the present Petition, the Petitioners pray for the following substantive reliefs:- “(a) Issue an appropriate writ, order or direction in the nature of Certiorari or appropriate writ, quashing and setting aside Order- in-Original No. 154/Assistant Commissioner/ 2025-26 dated 19.03.2026 passed by the Learned Assistant Commissioner, Bawana Division, CGST North, Delhi, as being illegal, arbitrary, without juri iction, and violative of principles of natural justice; (b) Issue an appropriate writ, order or direction directing the Respondents and/or concerned authorities to conduct a time- bound, independent and fair investigation into the fraudulent procurement and misuse of the Petitioners' identity/ documents for obtaining the said GST registration, and to take appropriate action against the persons responsible; (c) Issue an appropriate writ, order or direction restraining the Respondents from taking any coercive action including recovery, This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 15:36:40
penalty, or prosecution against the Petitioners arising out of the said fraudulent registration; (d) Issue an appropriate writ, order or direction setting aside all consequential proceedings initiated on the basis of the said GST registration, including the Show Cause Notice and demand founded on alleged mismatches between GSTR-3B and e-way bills, being unsustainable in law; (e) Issue an appropriate writ, order or direction holding that the impugned proceedings are vitiated for non-service of proper notice, reliance on undisclosed material, and violation of principles of natural justice; (f) Pending final disposal of the present petition, stay the operation, implementation, and execution of Order-in-Original No. 154/Assistant Commissioner/2025-26 dated 19.03.2026 passed by the Learned Assistant Commissioner, Bawan Division, CGST North, Delhi. (g) Pass any other or further order(s) as this Hon’ble Court may deem fit and proper in the interest of justice.”
As noticed hereinabove, the present Petition arises from an alleged case of identity theft and fraudulent procurement of the GST registration in the name of the Petitioners.
Pithily put, as per the Petitioners, although they had executed a partnership deed in 2013 to commence a business under the name M/s Boleron International, the proposed business never commenced, no bank account was opened, and no commercial activity was ever undertaken. It is claimed that they became aware of the alleged GST registration only upon receipt of a Personal Hearing Notice in January 2026, whereafter they lodged police complaints alleging impersonation, forgery, and misuse of their identity documents.
It is their case that despite the Petitioners denying any involvement with the impugned GST registration, Respondent No.3 passed the Impugned Order under Section 74 of the Central Goods and Services Tax Act, 2017 (to be read as Act of 2017), confirming a tax demand of Rs.1,38,55,716/- along with interest and penalty, and This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 15:36:40
proposing prosecution under Sections 132 and 137 of the Act of 2017. Aggrieved thereby, the Petitioners have approached this Court.
Admittedly, the Petitioners have an alternative remedy of filing appeal under Section 107 of the Act of 2017 against the Impugned Order dated 19.03.2026. Pertinent to note that the Impugned Order records that the Petitioners were afforded an opportunity to file written submissions, which they failed to avail. Thereafter, they were given three opportunities of personal hearing by way of notices dated 14.01.2026, 02.02.2026 and 23.02.2026. 6. Although, despite opportunity being granted the Petitioners did not appear on the first two occasions, however, on 23.02.2026, learned counsel representing the Petitioners appeared and advanced submissions in their favour. Following which, the Competent Authority passed the Impugned Order after considering the facts brought before the Competent Authority.
Learned counsel representing the Petitioners contends that they have lodged a police complaint alleging that their signatures, Aadhaar cards and mobile numbers were forged and fraudulently utilised for obtaining the impugned GST registration. It is contended that the Petitioners never applied for or obtained the said registration and have been falsely implicated as a consequence of identity theft and impersonation. Learned counsel further submits that the Partnership Deed purportedly relied upon by the Department and stated to have been filed in the year 2011 is itself a forged and fabricated document.
Evidently, the controversy raised in the present Petition gives rise to disputed question of fact, the adjudication whereof would necessarily require appreciation of evidence and examination of the factual matrix, which cannot appropriately be undertaken in exercise This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 15:36:40
of the extraordinary writ juri iction under Article 226 of the Constitution.
A bare reading of the Impugned Order reveals that the contentions now sought to be urged by the Petitioners were duly considered and examined in detail by the Competent Authority before arriving at its conclusions. Hence, the correctness or otherwise of the findings so recorded is a matter to be examined by the Appellate Authority in appropriate proceedings.
In the aforesaid circumstances, particularly when an efficacious statutory remedy of appeal under Section 107 of the Act of 2017 is available, this Court is not inclined to entertain the present Petition. Moreover, insofar as the allegations of identity theft, impersonation and forgery are concerned, it is an admitted position that the police investigation is presently underway and the same is being supervised by the concerned Judicial Magistrate.
Accordingly, the Petitioners are relegated to avail the the alternative remedy of the appeal in accordance with law.
Needless to observe that the Petitioner shall be entitled to file an application for exclusion of the time spent prosecuting the present Petition for the purpose of computing the period of limitation.
In view of the aforesaid position, the present Writ Petition, along with pending applications, is disposed of.
ANIL KSHETARPAL, J.
SHAIL JAIN, J. JULY 27, 2026/sp/hr This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 15:36:40
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.