Goods and Service -Tax Act , 2017
S. 132: Punishment for certain offences -Fraud – Fraudulent misuse of Aadhaar and Permanent Account No ( PAN) – Identity theft – Strictures – Opened a bank account and obtained GST registration – Opened a bank account – Inaction by statutory authorities and law enforcement agencies – Directions for cancellation and redressal – Compensation denied – Liberty to file criminal complaint – Citizens of the Country who toils hard to make both ends meet cannot be made to run from pillar to post by leaving his livelihood to defend various proceedings arising of fraud by an individual impersonating the Petitioner’s identity – Cost of Rs 10000 each is imposed on respondents Nos 1, ( Unique Identification Authority of India ( UIDAI), 2 ( Chief Commissioner Gujarat Sate GST ) 5,( Chief Commissioner of Income Tax Mumbai , 6( Manager Union Bank of India ) and 7 ( Commissioner of State Tax Government of Gujarat . The Respondents Nos 1 and 6 are directed to pay Cost of Rs 25,000 each to the petitioner . [Aadhaar Act, 2016, S. 7, Income-tax Act. 1961 , 139A, 139AA, Goods and Service -Tax Act , 2017 ,132 Negotiable Instrument Act , 1881, S.138, Art. 226 ]

Maharashtra Goods and Service Tax , Act, 2017
S. 73; Demands and Recovery – Tax evasion- Reward for providing information related to tax evasions – Reward determined but not paid by the government –Reward scheme should be operated fairly and avoid frivolous objections – Government directed to pay the reward with interest in case of delay.- Circular GR No.STA-2004/CR-103 Taxation -2 dt -5-6 -2007 . [ S. 74 ]

Maharashtra Goods and Service Tax (MGST Act), 2017

S: 83: Provisional attachment to protect revenue in certain cases – Cash credit accounts – Not a property of the account holder – Cannot be attached provisionally u/s 83- Directed to withdraw the attachment within 24 hours . [S.83(1), Art. 226]

Goods and Service Tax Act , 2017
S.73 :Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful -misstatement or suppression of facts – Challenge against show cause notice under the CGST – Writ against show cause notice is dismissed – Alternative remedy –No violation of principle of natural justice – Frivolous petition only to avoid recourse to statutory remedy and take its chance with filing petition in High Court – Cost of Rs 5 lakh is awarded on the petitioner to be paid to the Maharashtra Legal Services Authority within four weeks. . [ Maharashtra Goods and Services Tax Act, 2017, Art . 226 ]

S. 153A : Assessment-Search-Industrial undertakings-Original assessment completed-No incriminating material was found-Disallowance of deduction under section 80IA is not valid. [S. 80IA(4), 132, 260A]