Published on : 05 Nov 2025, 1:40 pm 2 min read

The Delhi High Court recently stated that reward to a person who informed authorities about Goods and Service Tax (GST) evasion is discretionary and it cannot be claimed as a right [XY vs Union of India and Ors].

The petitioner told the Court that she had provided information regarding GST evasion by a company M/s Shakti Enterprises, but was not given any reward by the Central Board of Excise and Customs (Anti Smuggling Unit) as per its notification dated July 31, 2015.

Justice Prathiba M Singh and Justice Shail Jain stated that the grant of an award or a reward to an informer is discretionary and it cannot be claimed as a right.

“In the opinion of this Court, the grant of an award or a reward to an informer is a discretionar

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