2025 (9) TMI 1454

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....ns are disposed of. CM APPL.48914/2025 (for delay), REVIEW PET. 428/2025 in W.P.(C) 6124/2024 3. The present review petition has been filed by the Respondent 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 (hereinafter, 'impugned order'). Vide the said order, the Court has directed that the cancellation of the GST registration of the Petitioner shall come into effect from 12th September, 2023. 4. The impugned order has proceeded on the basis of the affidavits and pleadings in the present writ petition to be correct. However, the present review petition now reveals that the person namely, Mr. Suraj, who is stated to be the proprietor of t....

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....rious 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 Court in this Roster of indirect tax has also noticed such incorporation of fictitious firms, at the behest of Accountants. 7. This position was also noticed in a batch of matters with lead matter being W.P.(C) 685/2025 titled M/s. S R Enterprises v. Pr. Commissioner of Goods and Service Tax, East Delhi, wherein the firms itself were f....