Answer

1. F

   Facts

   Shell firms are sometimes registered with borrowed or stolen documents. You should report it at once, because liabilities and notices can come to the person whose PAN and Aadhaar were used.

2. P

   Provisions and law

   • Sec 122(1A), CGST Act 2017Any person who retains the benefit of fake invoicing transactions or at whose instance they are done is liable to a penalty equal to the tax involved.
   • Sec 25(6) to 25(6D), CGST Act 2017PAN is mandatory, and individuals and specified persons of other applicants must undergo Aadhaar authentication, with notified exemptions.
   • Sec 29(2), CGST Act 2017The officer may cancel registration for reasons such as non-filing of returns, business not conducted from the declared place, or registration obtained by fraud.
3. A

   Analysis

   The portal sends OTPs and emails to the mobile and email entered, which a fraudster controls, but the PAN holder may still get alerts. Check using Search Taxpayer by PAN on gst.gov.in to see any GSTIN on your PAN. Report through the GST grievance system and to the jurisdictional officer, and file a police complaint for identity misuse. Keep copies, since this protects you if a notice later reaches you for that GSTIN.

4. C

   Conclusion

   1. 1Search registrations under your PAN on gst.gov.in.
   2. 2Raise a grievance on the GST portal about misuse of your identity.
   3. 3Write to the jurisdictional GST officer asking for cancellation.
   4. 4File a police or cyber crime complaint.
   5. 5Keep all acknowledgements safely.

Never share OTPs or Aadhaar copies with agents offering quick registrations or loans.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.