GST Amount Collected allegedly Misappropriated: P&H HC orders Authorities to Examine Complaint [Read Order]

The Punjab and Haryana High Court has directed the authorities to examine a taxpayer’s complaint alleging cheating, forgery, fraudulent manipulation of GST ( Goods and Services Tax ) records and misappropriation of GST amounts collected from him.

Rajesh Kumar filed a petition before the Punjab and Haryana High Court seeking action against a private respondent accused of committing offences including cheating, forgery, falsification of records, fraudulent manipulation of GST records and criminal misappropriation of GST amounts allegedly collected from the petitioner.

According to the petitioner, despite collection of GST from him, the amount was allegedly not properly accounted for, resulting in a grievance that warranted investigation by the authorities.

The petitioner approached the Court contending that he had already submitted a detailed representation dated 6 November 2025 before the concerned authority highlighting the alleged irregularities.

However, no decision had been taken on the representation. Thus, he opted to file a petition before the court.

Justice Surya Partap Singh observed that as the petitioner's representation was already pending before the concerned authority and directed the authority to examine the issue rather than undertake a factual determination itself in writ proceedings.

Accordingly, the High Court disposed of the petition with a direction to the concerned respondent authority to decide the petitioner’s representation by passing a speaking order within one month from the date of receipt of the Court’s order without going into the merits.

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