2026 (8) TMI 496

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tantive 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 jurisdiction, 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 timebound, 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rnational, 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. 4. 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 proposing prosecution under Sections 132 and 13....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed document. 8. 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 of the extraordinary writ jurisdiction under Article 226 of the Constitution. 9. 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. 10. In the afore....