Delhi HC Flags Rise In GST Litigation, Asks Department To Depute Officials To Enable Expeditious Disposal

A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta said these officials can coordinate with the various Commissionerates of the GST department and give instructions to the Department's counsels, in an expedited manner.

“There are a large number of GST related matters, which are being filed before this Court on a daily basis. The issues, which are raised by the Petitioners, are both procedural and substantive,” the bench said.

The procedural issues include issues such as non-communication of replies, non-communication of the personal hearing notices, non-receipt of emails and other notices from the Department, etc.

In addition, some of the issues, which are raised include applications for refund being not processed.

Court said, “such cases can be disposed of on the first date itself subject to the concerned Department giving instructions to its Counsels.”

Thus it impressed upon the Principal Chief Commissioner of CGST & Central Excise (Delhi Zone) to consider deputing at least two officials in this regard.

The direction comes in a petition filed by a trader challenging an adverse order on the ground that the written submissions filed by it were not considered by the Department and no notice for personal hearing was issued.

The Court has now directed the Department to place on record the proof of GST portal to show the manner in which the personal hearing notice has been communicated to the Petitioner.

The matter is next listed on April 21.

Appearance: Mr. Mohit Gupta and Mr. Harshit Goel, Advs for Petitioner; Mr. Akshay Amritanshu, SSC with Ms. Drishti Saraf and Ms. Pragya Upadhyay, Advs. Ms. Arti Bansal, SPC with Ms. Shruti Goel, Adv. for R-3/UOI.

Case title: M/S Raj International v. Additional Commissioner Cgst Delhi West & Ors.

Citation: 2025 LiveLaw (Del) 432

Case no.: W.P.(C) 4096/2025

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