2026 (9) TMI 458

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....Mr. Shubham Tyagi, SSC, CBIC with, Ms. Navruti Ojha and Mr. Raman Goyal, Advs., Mr. Kunal Sharma and Ms. Rishika Goyal, Advs. ORDER CM APPL. 56533/2026 in W.P.(C) 12210/2026 (exemption) 1. Allowed subject to all just exceptions. Accordingly, the application is disposed of. W.P.(C) 6218/2026 & W.P.(C) 12210/2026 2. On 21.08.2026, the following order was passed : "1. This is the second case where the Petitioner alleges fraudulent GST registration by some other person by using the PAN Card and Aadhar Card numbers of the Petitioner. One such case, viz, W.P.(C) 6218/2026 came up for hearing on 20.08.2026 and it has been adjourned to 01.09.2026. 2. If the allegations of the Petitioner are to be accepted, there are....

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....e should be made mandatory for all registrations ii. A video-based verification of the PAN and Aadhaar should be made mandatory by requiring the applicant to upload a 20- 30 seconds video in which he/she shows his/her face along with the original PAN card and Aadhaar card before the camera. holding cach document for a minimum of 5 seconds. Further, the applicant should the required to read aloud a system-generated prompt containing his her name or other relevant details, along with a unique code generated by the common portal similar to the process followed for DSC registration by e-Mudhra. iii. The IP address and device location used at the time of filing the application should he recented and preserved by the GS....

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....aar number has been used for GST registration and obtaining consent-confirmation. ix. Directorate General of Analytics and Risk Management (i.e., DGARM) can create a specific PAN-Aadhaar-mismatch and "first time use of PAN/Aadhaar for GST" risk parameter. x. While applying for a GSTIN, the applicant may be required to nominate one or more identifiable persons such as business associates, employees, partners, or family members who can corroborate the applicant's identity and the existence of the proposed business. 4. It is not disputed by learned counsel appearing for the Respondents that the problem of obtaining fraudulent GST registrations by using the PAN Card and Aadhaar Card numbers of innocent citizens has been....