2024 (12) TMI 1535 - HC - GST

Validity of SCN - Seeking issuance of an appropriate writ commanding the respondents to return his seized electronic devices - HELD THAT - As is manifest from the disclosures which are made it is found that these allegations have been addressed to the competent authorities of the respondents and are being duly inquired into. Similar details are set forth in paragraph 40 of the writ petition. The question of whether the credentials of the petitioner were misused and is a case of identity theft clearly gives rise to disputed questions of fact and would be liable to be duly inquired into by the competent authorities and which investigation cannot be undertaken by this Court. Petition disposed off.

Summary

The Delhi High Court considered a writ petition challenging the validity of a Show Cause Notice (SCN) dated 27 February 2023 and seeking the return of seized electronic devices. The petitioner operated a sole proprietorship firm, which he claimed to have closed and surrendered the Value Added Tax (VAT) registration. The SCN accused the petitioner of fraudulent Input Tax Credit (ITC) activities post-closure. The petitioner alleged misuse of his credentials on the Goods and Services Tax (GST) portal, prompting complaints to authorities. The Court noted ongoing inquiries into these allegations and deemed the identity theft issue a disputed question of fact requiring investigation by competent authorities, not the Court. Ultimately, the Court disposed of the petition, allowing the petitioner to provide evidence to the respondents for consideration in the SCN proceedings, while keeping all rights and contentions open for both parties.