Raj International Vs Additional Commissioner CGST Delhi West & Ors. (Delhi High Court)
In the case of Raj International v. Additional Commissioner CGST, the Delhi High Court addressed significant procedural failures by the tax authorities that led to the quashing of two Orders-in-Original against the petitioner, Raj International. The court’s ruling underscores the critical importance of adhering to the principles of natural justice, particularly the right to be heard.
Background of the Dispute
Raj International challenged two orders dated January 14, 2025, and February 3, 2025, issued by the Office of the Commissioner, Central Tax, Delhi. The core of the petitioner’s argument was that the tax department, referred to as the Department, had failed to consider the written submissions the company had filed and had not issued a personal hearing notice.
The court’s initial inquiry focused on verifying these claims. On the one hand, the petitioner was asked to provide proof that its submissions were uploaded to the Goods and Services Tax (GST) portal. On the other, the Department was directed to demonstrate how it had communicated the personal hearing notice.
The Court’s Findings on Communication and Due Process
The evidence presented revealed a clear breakdown in communication. Raj International successfully submitted a screenshot from the GST portal showing that their detailed written submissions had been uploaded. This directly contradicted the Department’s claim, as explicitly stated in the impugned orders, that “no reply has been filed by the Petitioner.”
