PAN misuse in GST registration requires urgent administrative review, hearing to the complainant, and a time-bound decision.

On a complaint of alleged misuse of a person's PAN to obtain GST registration, the High Court directed the concerned GST Commissionerate to examine the grievance urgently, hear the petitioner before passing any order, and decide the matter within 45 days. The Court treated the alleged fraudulent use of the PAN as a matter requiring prompt administrative scrutiny because it could affect the petitioner's GST account and liability exposure. The direction was limited to consideration of the complaint and issuance of a reasoned decision after affording an opportunity of hearing.

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Issues: Whether the High Court should direct the concerned GST Commissionerate at Lucknow to examine the complaint regarding alleged misuse of the petitioner's PAN and decide the matter within a fixed time, with an opportunity of hearing to the petitioner.

Analysis: The petition was founded on alleged fraudulent use of the petitioner's PAN to obtain GST registration and the absence of action on the complaint already made. The Court noticed that the petitioner was based in Delhi and that the alleged misuse could affect the petitioner's GST account and liabilities, and therefore treated the grievance as requiring urgent administrative examination. It directed the concerned Commissionerate to hear the petitioner before passing any order and to take a decision expeditiously within the specified time.

Outcome: The matter was disposed of with a direction to the concerned authority to consider the complaint urgently, afford hearing to the petitioner, and pass an order within 45 days.

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