Rudra Vikram Singh Vs Union of India & Ors

The Supreme Court, in Rudra Vikram Singh v. Union of India & Ors., dismissed a Public Interest Litigation (PIL) that sought judicial directives compelling the government to implement stricter, mandatory multi-layered verification mechanisms, such as Aadhaar linkage and biometric facial verification, for GST registrations.

The Court held that the determination of appropriate GST registration procedures is a matter of policy and falls within the exclusive domain of the executive and legislature, not the judiciary.

Key Rationale for Judicial Restraint

The Court's decision was based on the following observations:

• Balance of Interests: The existing GST registration framework is designed to balance Ease of Doing Business—facilitating quick, seamless entry for genuine Micro, Small, and Medium Enterprises (MSMEs) and startups—against the need for fraud control. Judicial intervention by imposing rigid, specific protocols would disrupt this balance.

• Dynamic Administrative Framework: The Court recognized that the government already employs a risk-based administrative approach to combat fraud, utilizing measures such as AI monitoring, data analytics, and selective physical verification for suspicious cases.

• Policy Prerogative: Imposing fixed anti-fraud mandates is a complex policy decision involving trade-offs regarding digital infrastructure and administrative efficiency. The Court found that this dynamic policy evolution must be guided by the government and cannot be substituted by court-mandated protocols.

Directions

The Supreme Court dismissed the writ petition but offered the following relief:

• The Petitioner is directed to file a representation before the Union of India (Ministry of Finance and CBIC).

• The Union of India is obligated to consider the representation on its own merits and in accordance with the law.