2026 (9) TMI 1423

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.... Mr. Ankit Raj, SC with Mr. Saurabh Mishra & Mr. Digvijay Singh, Advs. Ms. Radhika Bishwajit Dubey, CGSC, Ms. Disha Chaudhary, GP with Ms. Gurleen Kaur Waraich, Mr. Kritarth Upadhyay, Mr. Vivek Sharma, Mr. Amulya Dev Mishra, Mr. Saksham Sharma, with Mr. Virender Kalyan, ACP, Mr. Ramkesh, Insp., Mr. Navneen Kumar, S.I. Mr. Shubham Tyagi, SSC CBIC with Ms. Navruti Ojha, Adv. Mr Gaurav Gupta, SSC, Mr Shivendra Singh, JSC, Mr Yojit Pareek, JSC and Mr Surya Jindal, Adv. and Mr. Pradeep Bhatia, Adv. ORDER 1. On 01.09.2026, the following Order was passed: 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) 62....

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....udulent GST registrations. The suggestions placed before the Court read as under: SUGGESTED WAYS AND MEANS i. In compliance with the order dated 2108 2026 passed by this Hon'ble Court, the following ways and means may be considered to curb the practices of misuse of the PAN Card and Aadhaar Card of innocent persons to obtain fraudulent GST During the registration process, facial recognition of the applicant with the Aadhaar database 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 c....

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....orm 168 generated for the taxpayer. vi. For a sudden and significant increase in turnover, the system should flag the registration under the potentially suspected category. vii. Real-time cross check with the Aadhaar holder confirming that the applicant has actual knowledge of the business/ PPOB being registered under his Aadhaar. viii. Sending of message to Digi locker [if available] informing that the PAN/Aadhaar 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....

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.....09.2026 in the Supplementary List. 2. Though no response has been uploaded. However, during the course of hearing, Written Submissions on behalf of Respondents No. 1, 2, 4 and Commissioner (Department of Trade and Taxes) along with a Status Report by Delhi Police has been produced. 3. As per the Written Submissions filed by the respondent No. 1, 2 and 4, biometric based AADHAR Authentication is carried out only if the system identifies the case as 'risky' on the basis of various parameters and data analytics. 4. Along with the affidavit Annexure G has been filed wherein the Minister of State in the Ministry Of Finance, while answering the question on fraudulent GST Registration has disclosed in the Rajya Sabha that in the year 202....