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AMIT GARG vs. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Uttam Datt
Vikas Rohtagi
Sonakshi Singh
Res. Counsel
Harpreet Singh
Suhani Mathur

Petitioner / Applicant

AMIT GARG
Respondent CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 28, 2025
Order No.

W. P. (C) 5400/2025

Citation

2025(4) TAXREPLY 13164
Original Order
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ORDER

ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner – Amit Garg under Article 226 of the Constitution of India, inter alia, seeking direction to the Respondent No. 1 - Central Board of Indirect Taxes and Custom (hereinafter, ‘CBIC’) and Respondent No. 2- Office of the Commissioner GST and Central Excise for cancellation of GST registration fraudulently obtained by the Respondent No. 4-M/s GA Enterprises using the PAN Card of the Petitioner. 3. The Petitioner, is seriously aggrieved by the misuse of his PAN Card by one M/s GA Enterprises, 33-34, Khargapur, Gomti Nagar, Lucknow, Uttar Pradesh-226010. 4. The case of the Petitioner is that its PAN number has been used without consent by Respondent No. 4 in order to obtain an identical GST registration number with the principal place of business at Lucknow. 5. Mr. Uttam Datt, ld. Senior Counsel appearing for the Petitioner submits that....

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