Economic Offences Wing are bound to investigate GSTIN misuse and impersonation allegations, not merely forward complaints to GST authorities

Last updated: 19 September 2025

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The Delhi High Court has ruled that the Economic Offences Wing (EOW) of the Delhi Police must investigate allegations of GSTIN misuse and impersonation. The court found that the EOW had incorrectly forwarded such complaints to the GST Department without conducting its own inquiry. In this case, a taxpayer discovered their GSTIN was misused by unknown individuals, leading to a large tax demand against them. The High Court directed the EOW to actively investigate the matter and submit a status report, emphasising that impersonation is a criminal offence requiring police investigation.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Samyak Jain v. Superintendent (Adjudication), Central GST Delhi & Ors [W.P.(C) 9139/2025, order dated August 25, 2025] held that where there is an allegation of impersonation and GSTIN misuse, investigation ought to be conducted by the Economic Offences Wing of Delhi Police, and directed the EOW to submit a status report on the matter.

Citation :
W.P.(C) 9139/2025, order dated August 25, 2025

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Attached File : 671907_5872_samyak_jain.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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