Delhi High Court · 2024

W.P.(C) 685/2025 & connected matters Page 1 of 10 $~62 to 65 * IN THEHIGH COURTOF DELHIAT NEW DELHI + W.P.(C) 685/2025 M/S S R ENTERPRISES .....Petitioner Through: Mr. Sacchin Puri, Sr. Adv. with Mr. Pranay Jain, Mr. Harsh Vardhan, Ms. Ananya Bogi and Mr. Dhan Singh, Advs. versus PR. COMMISSIONER OF GOODS AND SERVICE TAX, EAST DELHI .....Respondent Through: Mr. Aditya Singla, SSC, CBIC with Ms. Shreya Lamba and Ms. Arya Suresh, Advs. Mr. Laksh Khanna, APP for the State. ASI Sushil Kumar Tyagi, PS Dayal Pur. 63 With + W.P.(C) 1314/2025 M/S TRIX INDIA SALES CORPORATION .....Petitioner Through: Mr. Sacchin Puri, Sr. Adv. with Mr. Pranay Jain, Mr. Harsh Vardhan, Ms. Ananya Bogi and Mr. Dhan Singh, Advs. versus PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX EAST DELHI .....Respondent Through: Mr. Aditya Singla, SSC, CBIC with Ms. Shreya Lamba and Ms. Arya Suresh, Advs. Mr. Laksh Khanna, APP for the State. 64 With + W.P.(C) 2461/2025 & CM APPL. 22018/2025 M/S ROYAL ENTERPRISES .....Petitioner This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:34:04 W.P.(C) 685/2025 & connected matters Page 2 of 10 Through: Mr. Sacchin Puri, Sr. Adv. with Mr. Pranay Jain, Mr. Harsh Vardhan, Ms. Ananya Bogi and Mr. Dhan Singh, Advs. versus PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX EAST DELHI .....Respondent Through: Mr. Akash Panwar, Adv. for R-1. Mr. Laksh Khanna, APP for the State. 65 And + W.P.(C) 2867/2025 M/S COMPACT ENTERPRISES .....Petitioner Through: Mr. Sacchin Puri, Sr. Adv. with Mr. Pranay Jain, Mr. Harsh Vardhan, Ms. Ananya Bogi and Mr. Dhan Singh, Advs.. versus PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX EAST DELHI .....Respondent Through: Mr. Aditya Singla, SSC, CBIC with Ms. Shreya Lamba and Ms. Arya Suresh, Advs. Mr. Laksh Khanna, APP for the State. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 20.05.2025 1. This hearing has been done through hybrid mode. 2. These are four petitions filed by the following persons/entities with affidavits in support by the following persons: This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:34:04 W.P.(C) 685/2025 & connected matters Page 3 of 10 S. No. Writ Petition No. Name on Affidavits Name of the Proprietorship/Entity 1. W.P.(C) 685/2025 Mr. Satyapal M/s SR Enterprises 2. W.P.(C) 1314/2025 Mr. Rajan M/s Trix India Sales Corporation 3. W.P.(C) 2461/2025 Mr. Sahib Alam M/s Royal Enterprises 4. W.P.(C) 2867/2025 Mr. Aman M/s Compact Enterprises 3. These four petitions were filed initially with copies of purported Show Cause Notices (hereinafter, ‘SCNs’) dated 7th November, 2024, 16th October 2024, 27th September 2024 and 6th February 2025 respectively. The allegation in the four petitions were that no reasons were given in the SCNs. On the basis of the same, the orders for cancellation of GST registration of the Petitioners were passed. Hence, the predecessor Bench of this Court following the decision in W.P (C) 8061/2024 dated 25 September 2024 titled ‘Riddhi Siddhi Enterprises vs. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr.’ set aside the order of cancellation of Goods and Service Tax (hereinafter, ‘GST’) registration of the Petitioners with retrospective effect presuming that the SCNs were without reasons. The Court had also believed the SCNs filed with the writ petitions to be the correct SCNs. 4. Thereafter, the Department filed review petitions in all the four matters from which it has emerged that the SCNs which were the basis of the writ petitions were fraudulent and forged SCNs. The actual SCNs consist of reasons. The Department has placed all the four SCNs before the Court which This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:34:04 W.P.(C) 685/2025 & connected matters Page 4 of 10 have the reasons under the “remarks” column. 5. When these facts were brought to the notice of this Court, in one of the matter i.e., W.P.(C) 2461/2025, the Court was informed of this forgery and fraudulent SCNs being filed. Hence, all the four matters where the same was suspected were listed together. On 17th April, 2025, this Court had directed as under: “10. Mr. Panwar, ld. Counsel also points out that there are three further SCNs which were challenged in three separate writ petitions, where a similar fabrication has come to the knowledge of the Department. In all the three matters as well, Mr. Pranay Jain is the counsel for the respective Petitioners. The details of the said petitions are reproduced herein below: i. W.P.(C) 1314/2025 titled M/s Trix India Sales Corporation v. Principal Commissioner of Goods and Service Tax East Delhi; ii. W.P.(C) 685/2025 titled S R Enterprises v. Pr. Commissioner of Goods and Service Tax, East Delhi; iii. W.P.(C) 2867/2025 titled M/s Compact Enterprises v. Principal Commissioner of Goods and Service Tax East Delhi. xxxx 12. Under these circumstances, the following directions are issued: i. The final order dated 27th February, 2025 passed by the Court in this writ petition shall stands recalled and any order giving effect to the said order of this Court shall also not be given effect to. ii. The proprietor of the Petitioner Concern, Mr. Sahib Alam shall remain present in Court on the next date of hearing. iii. The Registry shall list all the three writ petitions mentioned above, along with the present writ petition, before this Court on the next date. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:34:04 W.P.(C) 685/2025 & connected matters Page 5 of 10 iv. Intimation shall be given by Mr. Jain, ld. Counsel to the Petitioners in those three cases as well so that they can remain present before this Court.” 6. Thereafter, all the writ petitions had been taken up together and on 29th April, 2025, ld. Counsel Mr. Jain, had submitted that he had issued notices to the clients i.e., the Petitioners herein, however, the Petitioners have not contacted him since the filing of the review petition by the Department. Ld. Counsel had further submitted that he is no longer in touch with the Petitioners. On the basis of the said submissions, the following directions have been issued by this Court: Relevant order of W.P.(C) 685/2025 “11. Under these circumstances, the following directions are issued: i. The order passed by this Court disposing of the subject petition dated 03rd February, 2025 is recalled. ii. Non-bailable warrants are issued for production of the Petitioner– Mr. Satyapal who has deposed the affidavit dated 17th January, 2025 in the subject petition filed before the Court. iii. The non-bailable warrant shall be executed by the SHO of the concerned area. iv. The non-bailable warrant shall be executed through Mr. Sanjay Lao, ld. Standing Counsel (Criminal) for the Government of NCT of Delhi. v. The Petitioner shall be produced before the Court on the next date of hearing.” Relevant order of W.P.(C) 1314/2025 “11. Under these circumstances, the following directions are issued: i. The order passed by this Court disposing of the subject petition dated 03rd February, 2025 is recalled. ii. Non-bailable warrants are issued for production of This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:34:04 W.P.(C) 685/2025 & connected matters Page 6 of 10 the Petitioner– Mr. Rajan who has deposed the affidavit dated 31st January, 2025 in the subject petition filed before the Court. iii. The non-bailable warrant shall be executed by the SHO of the concerned area. iv. The non-bailable warrant shall be executed through Mr. Sanjay Lao, ld. Standing Counsel (Criminal) for the Government of NCT of Delhi. v. The Petitioner shall be produced before the Court on the next date of hearing.” Relevant order of W.P.(C) 2461/2025 “10. Under these circumstances, the following directions are issued: i. The order passed by this Court disposing of the subject petition dated 27th February, 2025 is recalled. ii. Non-bailable warrants are issued for production of the Petitioner– Mr. Sahib Alam who has deposed the affidavit dated 24th February, 2025 in the subject petition filed before the Court. iii. The non-bailable warrant shall be executed by the SHO of the concerned area. iv. The non-bailable warrant shall be executed through Mr. Sanjay Lao, ld. Standing Counsel (Criminal) for the Government of NCT of Delhi. v. The Petitioner shall be produced before the Court on the next date of hearing.” Relevant order of W.P.(C) 2867/2025 “11. Under these circumstances, the following directions are issued: i. The order passed by this Court disposing of the subject petition dated 6th March, 2025 is recalled. ii. Non-bailable warrants are issued for production of the Petitioner– Mr. Aman who has deposed the affidavit dated 4th March, 2025 in the subject petition filed before the Court. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:34:04 W.P.(C) 685/2025 & connected matters Page 7 of 10 iii. The non-bailable warrant shall be executed by the SHO of the concerned area. iv. The non-bailable warrant shall be executed through Mr. Sanjay Lao, ld. Standing Counsel (Criminal) for the Government of NCT of Delhi. v. The Petitioner shall be produced before the Court on the next date of hearing.” 7. The Petitioners in each of these writ petitions are not traceable as on date. The reports have been received from the following authorities: i. In W.P.(C) 685/2025, Head Constable Mr. Sachin Kumar, PS Karawal Nagar, reports that Mr. Satyapal is not traceable and his mobile number i.e. 9625164590 is switched off. ii. In W.P.(C) 1314/2025, the report has been received from Inspector Vipin Yadav from SHO, PS Karawal Nagar that the proprietor Mr. Rajan is not traceable at the address given in the writ petition and even the mobile number is not traceable. iii. In W.P.(C) 2461/2025, the non-bailable warrants have been issued. The SHO, Dayal Pur has furnished a report that Mr. Sahib Alam, Proprietor is not traceable at any of the addresses which have been given. iv. In W.P.(C) 2867/2025, the non-bailable warrants have been issued, however, no report has been furnished. 8. In effect, therefore, the whereabouts of the Petitioners in all the four matters are not known. Mr. Sacchin Puri, ld. Sr. Counsel under instructions from Mr. Jain, ld. Counsel submits that the ld. Counsel had obtained the Aadhar card details of all the four persons prior to filing of the present writ petitions. The copies of the Aadhar card of the Petitioners have been This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:34:04 W.P.(C) 685/2025 & connected matters Page 8 of 10 furnished to the Court today. The details of the same are as under: S. No. Name Aadhar No. 1. Mr. Satyapal 498091297686 2. Mr. Rajan 985580468256 3. Mr. Sahib Alam 655605243580 4. Mr. Aman 453910321889 9. The Court has also considered the manner in which the petitions itself were initially filed and the manner in which the affidavits of the Petitioners were attested/notarised. The affidavits as also the vakalatnama filed would reveal that the Proprietors of the Petitioner entities are stated to have signed these affidavits. The Oath Commissioner while attesting the said affidavits had confirmed that the lawyer for the Petitioners has identified the deponents i.e. Proprietors of the Petitioner entities. The Oath Commissioner in all the matters is one Ms. Shilpa Verma with her registration number being S.I. No. 25/2024. 10. Mr. Sacchin Puri, ld. Sr. Counsel also submits that there are cross-transactions between M/s S R Enterprises and Compact Enterprises as per certain information received from the police. 11. Clearly, none of these individuals are traceable. It is surprising as to how all the four individuals’ affidavits are attested/ notarised and the ld. Counsel for the Petitioner has identified them. The Aadhar cards of the Proprietors of the Petitioner entities have also been handed over but the status of the same needs to be ascertained. Under these circumstances, it is directed as under: i. Notice be issued to Mr. Sushil Raja, ld. Counsel for the UIDAI. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:34:04 W.P.(C) 685/2025 & connected matters Page 9 of 10 He shall verify the Aadhar cards of the following individuals and a report be placed in a sealed cover before this Court by the next date of hearing. The UIDAI shall also furnish any details available with them in respect of their mobile numbers, residential address, etc., as per their records. The Aadhar card details of the Proprietors of the Petitioner entities furnished to the Court reads as under: S. No. Name Aadhar No. 1. Mr. Satyapal 498091297686 2. Mr. Rajan 985580468256 3. Mr. Sahib Alam 655605243580 4. Mr. Aman 453910321889 ii. The Oath Commissioner, Ms. Shilpa Verma shall physically appear before the Court on the next date of hearing along with her original register for the following dates i.e., 17th January, 2025, 31st January, 2025, 24th February, 2025 and 4th March, 2025. She shall also place on record a short affidavit as to the manner in which she attested the affidavits of the deponents. iii The GST Department, Commissionerate East Delhi shall verify their records and place whatever documents they have of these Petitioners before this Court on the next date. In addition, the GST Department shall also verify if any other SCNs have been issued to these Petitioners for any of the financial years. A report in this regard shall also be placed by the next date of hearing. 12. Mr. Sacchin Puri, ld. Sr. Counsel has handed over the physical files of This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:34:04 W.P.(C) 685/2025 & connected matters Page 10 of 10 the original writ petitions. Since the documents and pleadings are e-filed in these matters, the original pleadings duly signed with the original affidavits are also taken on record. Let the originals be now preserved along with respective copies of the Aadhar cards of the Petitioners. 13. The execution report of the non-bailable warrants qua Mr. Sahib Alam is also taken on record. The same shall be transmitted by the Court Master to the concerned Dealing Assistant for the sake of preservation and the same shall be produced in a proper hard copy file on the next date of hearing. 14. The GST Department shall issue freezing orders of all the bank accounts of four entities with immediate effect. It shall check up if there are any other cross-transactions between these entities and any other parties as well. 15. The execution of the non-bailable warrants in W.P.(C) 2867/2025, the SHO of the concern area shall place on record the report. 16. Let the copy of this order be communicated to Mr. Laksh Khanna, APP for the State. 17. List on 28th May, 2025 at 12:30 p.m. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. MAY 20, 2025 dj/ck