2025 (4) TMI 552 - HC - GST

GST Petition Reveals Critical Procedural Gaps: Authorities Must Prove Notice Delivery and Ensure Transparent Tax Proceedings

Delhi HC addressed a GST-related petition challenging tax orders. Court directed petitioner to provide GST portal screenshot and respondent to prove ... Principles of natural justice - written submissions filed by the Petitioner have not been considered by the Respondent No. 1 and no personal hearing notice has also been issued - HELD THAT:- The Court has observed that 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 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. Thus, it is impressed upon the Principal Chief Commissioner of CGST & Central Excise, Delhi Zone to consider deputing at least two officials from the litigation section, who can coordinate with the various Commissionerates of the GST department and give instructions to the Department’s counsels, in an expedited manner. List on 21st April, 2025. This writ petition before the Delhi High Court challenges Orders-in-Original dated 14 Jan 2025 and 3 Feb 2025 issued by the Commissioner, Central Tax, alleging that the Petitioner's written submissions on the GST portal were not considered and no personal hearing notice was issued. The Court directed the Petitioner to place on record a screenshot showing upload of written submissions and directed the Department to place on record proof from the GST portal of how the personal hearing notice was communicated. Observing numerous GST matters raising procedural and substantive issues (non-communication of replies, non-receipt of notices, refund non-processing), the Court held that 'such cases can be disposed of on the first date itself subject to the concerned Department giving instructions to its Counsels.' The Court impressed on the Principal Chief Commissioner to consider deputing at least two litigation-section officials to coordinate with Commissionerates and ordered communication to the Chief Commissioner's legal section. Matter listed for 21 April 2025.