Section 25 of the CGST Act, 2017--- Registration taken by another person on the basis of document —- The petitioner sought an order directing the respondent no.1 to Act on the representation dated 10.01.2023 and further take steps for the suspension of fake GST account which has fraudulently been opened in the name of the petitioner. The petitioner is a street vendor and had recently become aware that a GST registration has been obtained in his name without his knowledge or consent. A firm in the name of M/s Sheel Industries has been registered by some unknown persons. The counsel for respondent nos.2, 3 & 4 (Delhi Police) submitted that a representation has been received and the same would be examined by the concerned authorities.

Held that:- The Hon’ble Court directed that the present petition be treated by the Commissioner GST/ State GST Authorities as a representation and the grievance of the petitioner be examined as per law. The petitioner shall disclose the identity of his friend to whom he claims to have handed over his identity documents, to the Police Authorities as well as to the State GST authorities.