Delhi High Court Orders Biometric Aadhaar Authentication for GST Registration
The Delhi High Court ordered nationwide mandatory biometric Aadhaar authentication for GST registration in response to widespread fraudulent registrations using stolen credentials. The court found that 2,800 fraudulent registrations in 2023-2024 resulted in ₹15,085 crore of detected tax evasion and loss of government revenue.
What happened
The Delhi High Court, in a division bench order dated September 8, 2026, directed GST authorities across the country to make biometric-based Aadhaar authentication mandatory for all GST registrations.
The court took note of a large number of fraudulent GST registrations and asked the tax administration to examine suggestions from Senior Advocate Tarun Gulati to check fake registrations. The bench noted that 2,800 fraudulent GST registrations were obtained using stolen or frozen PAN/Aadhaar details in 2023-2024, with detection of ₹15,085 crore of tax evasion.
Reported impact
The fraudulent registrations resulted in loss of revenue to the government and harassment of innocents, according to the court's observations.
Governance controls
The court directed that GST authorities across the country not allow any GST registration without biometric-based Aadhaar authentication going forward, while allowing authorities to file any practical difficulties in implementation.
Classification
Sources and evidence
This record was researched and written by the Index, based on the following original reporting.