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of <h1>Informer has no vested right to reward under July 31, 2015 Notification; entitlement is discretionary and non-enforceable</h1> <h3>XY Versus Union Of India And Ors</h3> HC held that entitlement to an award under the 31 July 2015 Notification is discretionary and not a vested right; an informer cannot enforce grant of a ... Non-consideration of grant of reward in terms of Notification dated 31st July 2015 issued by the Central Board of Excise and Customs - wrongdoings and evasion of GST - HELD THAT:- At the outset, the Court has put a query to ld. Counsel for the Petitioner as to how the petition would be maintainable, as no right can be claimed by an individual to be given an award or a reward. In the opinion of this Court, the grant of an award or a reward to an informer is a discretionary grant and prima facie, the Petitioner is not entitled to challenge the order-in-appeal, since the status of the Petitioner is that of an informer. Such a person cannot create a lison the ground of claiming of an award and contest the private Respondent on merits. It is directed that the informer shall remain present in Court on the next date of hearing - Ld. Counsel for the Parties are directed to be ready to address the issue of maintainability of the petition. List on 18th December 2025. Petitioner, an informer under the Notification dated 31st July 2015 (Central Board of Excise and Customs, Anti Smuggling Unit), claims non-consideration for a reward after providing information about alleged GST evasion by M/s Shakti Enterprises. A show cause notice dated 28th July 2023 led to an order-in-original dated 6th December 2023 imposing substantial tax demands and penalties. The order was modified on appeal by the order-in-appeal dated 15th July 2024, which set aside penalties against partners and reduced some tax demands, leaving only minor demands. Court queried maintainability, observing that the grant of an award or a reward to an informer is discretionary and an informer prima facie 'cannot create a locus' to contest the private respondent on merits. Department relied on Union of India & Ors. v. C Krishna Reddy (2003) 12 SCC 627: 'a writ of mandamus cannot be issued at the behest of an informer.' Directions: informer to appear, parties to address maintainability, a notarised affidavit retained sealed by Registry; matter listed 18 December 2025.
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