Khaleeque Ahmed Vs Superintendent CGST (Delhi High Court)
Delhi High Court has intervened in the case of Khaleeque Ahmed, Proprietor of M/s Mark Ad Grafix, versus the Superintendent, CGST, addressing significant procedural shortcomings within the Goods and Services Tax (GST) Department. The court has highlighted issues concerning the non-communication of critical documents and a lack of consistency in official practices. Consequently, it has directed the GST Department to formulate and implement a comprehensive Standard Operating Procedure (SOP) to ensure transparent and reliable communication with taxpayers.
The petition, filed under Article 226 of the Constitution of India, contested an order dated May 5, 2024, issued by the Superintendent, CGST, Range-163, Ward-94, Zone 9, New Delhi. The petitioner, Khaleeque Ahmed, raised two primary grievances: first, the alleged failure to communicate the show cause notice dated November 29, 2023; and second, that the impugned order was issued on May 5, 2024, which he contended was beyond the statutory deadline of April 30, 2024, as stipulated in Notification No. 56/2023-Central Tax dated December 28, 2023.
During the hearing on May 15, 2025, Ms. Benjamin, the learned Senior Standing Counsel representing the Respondent, acknowledged that neither the show cause notice nor the pre-notice consultation, despite being dispatched by speed post on October 16, 2023, and November 29, 2023, respectively, were uploaded on the official GST portal. This admission substantiated the petitioner’s claim regarding the absence of communication through the designated online platform.
