Raj International Vs Additional Commissioner CGST Delhi West & Ors. (Delhi High Court)
The Delhi High Court, in the case of Raj International Vs Additional Commissioner CGST Delhi West & Ors., has taken note of the increasing number of Goods and Services Tax (GST) related litigations being filed before it on a daily basis. The court observed that these petitions raise both procedural and substantive issues. Procedural grievances highlighted by the petitioners include allegations of non-consideration of written submissions filed with the tax authorities, lack of communication regarding personal hearing notices, and non-receipt of emails and other crucial notices from the GST Department. Additionally, some petitions pertain to the non-processing of applications for GST refunds.
Expressing its view that many of these cases, particularly those involving procedural lapses, could potentially be resolved on the initial hearing date itself, provided the concerned GST Department furnishes timely instructions to its legal counsels. To facilitate this expedited disposal of GST litigations, the High Court specifically directed the Principal Chief Commissioner of CGST & Central Excise, Delhi Zone, to consider deputing at least two officials from the litigation section. These designated officials would be responsible for coordinating with the various Commissionerates within the GST department and ensuring that the Department’s counsels receive necessary instructions promptly. The court also mandated that a copy of this order be communicated to the Chief Commissioner, GST, through the legal section of the GST department. The matter has been listed for further hearing on April 21, 2025.
