Ramesh Wadhera Vs Deputy Director (INT.) Directorate General of GST Intelligence And Ors (Delhi High Court)
Delhi High Court has dismissed a writ petition filed by Ramesh Wadhera, who sought to quash a show cause notice (SCN) issued by the Directorate General of GST Intelligence. The court cited the serious allegations leveled against Wadhera, including his own statements admitting to the operation of “fake firms” for fraudulent Input Goods and Services Tax (IGST) refunds.
Ramesh Wadhera’s petition sought several reliefs, including the quashing of two circulars from July 5, 2017, and February 9, 2018, concerning the designation of “proper officers” under the Central Goods and Services Tax (CGST) Act, 2017. He also requested the quashing of the SCN dated August 2, 2024, the supply of relied and non-relied upon documents, and a prohibition on coercive measures against him.
Challenge to Circulars and Proper Officer Designation
Wadhera’s primary argument regarding the circulars was that the SCN proceedings were being adjudicated by an authority not properly designated as the “proper officer.” However, Mr. Singla, learned counsel for the respondents, refuted this claim, stating that the adjudication was being handled by the authority designated at Serial No. 3 of the July 5, 2017 circular, posted in the West Directorate. Consequently, the High Court found no merit in the challenge against the circulars.
