The ruling in brief
Where biometric AADHAR-based authentication was not fully implemented despite ministerial statement, resulting in continued fraudulent registrations using stolen or frozen PAN/AADHAR, authorities nationwide were directed not to allow any GST registration without mandatory biometric-based AADHAR authentication to prevent revenue loss and harassment of innocent persons
Provisions considered
Section 25 of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017 - Rule 8, read with rules 9 and 25, of Central Goods and Services Tax Rules, 2017/Delhi Goods and Services Tax Rules, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.