The Government of NCT of Delhi, Department of Trade & Taxes (Policy & Research Branch), has issued Notification No. F.3(656)/GST/P&R/2026/113 dated 25th February 2026 directing strict action against cases of suspected GST evasion uncovered during a sectoral analysis of entities operating on a major food-delivery platform (Zomato Limited). The notification draws attention to the provisions of Section 74 of the Delhi GST Act, 2017, which empowers authorities to proceed against deliberate tax evasion, fraud, wilful misstatement or suppression of facts.
A team of departmental officers, acting on instructions of the then Commissioner (T&T), conducted a physical verification of 35 GSTINs engaged in food-delivery operations. The inspection findings revealed that only a few taxpayers were actually conducting business at their registered principal place, while the registration of several others was inactive, suspended or cancelled, despite continued transactions being routed from the accounts of such entities.
In light of these observations, all Proper Officers have been instructed to:
- Undertake immediate recovery of left-out revenue from defaulting suppliers.
- Examine the legitimacy of transactions executed through inactive/suspended/cancelled GSTINs.
- Initiate proceedings under Section 74, wherever fraud or suppression is evident.
- Conduct a fresh assessment of all identified firms, following due procedure.
- Share details of these firms with field officers for strict monitoring and timely enforcement action.
The advisory emphasizes proactive vigilance to prevent revenue loss and assures that the Department is committed to protecting government revenue by strengthening monitoring of high-risk sectors such as online food-delivery platforms.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/Sectorial-analysis-of-food-delivery-platform-Zomato-Limited.pdf
