GST procedural lapses in notice communication and written submissions require portal records and better departmental coordination.

GST proceedings involving alleged non-consideration of written submissions and non-communication of a personal hearing notice required record verification rather than substantive adjudication. The Delhi HC directed the petitioner to place on record the GST portal screenshot showing upload of written submissions, and directed the respondents to produce portal proof of how the hearing notice was communicated. The Court also urged the Principal Chief Commissioner to consider deputing litigation officials to coordinate with Commissionerates and furnish instructions promptly, reflecting concern over recurring procedural lapses in GST litigation. The matter was listed for further hearing, with no final decision on the challenged orders.

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Issues: Whether the petitioner's grievance regarding non-consideration of written submissions and non-communication of the personal hearing notice required consideration in the GST proceedings, and whether departmental coordination was needed to address such procedural difficulties.

Analysis: The petition raised procedural concerns in GST matters, including non-communication of replies, hearing notices and other departmental communications. The Court noted that such matters were being filed in large numbers and observed that they could be dealt with at the first instance if the concerned department gave timely instructions to its counsel. The petitioner was directed to place on record the screenshot of the GST portal showing upload of written submissions, and the respondents were directed to place on record the portal proof showing the mode of communication of the personal hearing notice. The Court also impressed upon the Principal Chief Commissioner to consider deputing officials from the litigation section to coordinate with the Commissionerates and furnish instructions expeditiously.

Outcome: No final adjudication was made on the merits of the challenged orders; the matter was listed for further hearing and administrative directions were issued for filing of records and coordination.

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