2025 (6) TMI 423

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.... had directed inter alia the Respondent Department to place on record the manner in which personal hearing notice had been communicated to the Petitioner. In addition, the Court had observed that matters limited to procedural issues such as noncommunication of personal hearing notices etc., could be disposed of at the very first date subject to instructions being provided to the ld. Counsels for the Department. Accordingly, the Court had observed as under: "5. Let the Petitioner place on record the screen shot of the Goods and Services Tax ('GST') portal showing that the written submissions were, in fact, uploaded. The Respondent Department shall also place on record the proof of GST portal to show the manner in which the personal ....

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..... The same are taken on record and shall be considered on the next date of hearing. 6. Accordingly, let the concerned officer from the Respondent Department be present in the Court on the next date of hearing." 4. Thereafter, on the last date of hearing, i.e., 25th April, 2024, the Court had considered the matter and decided the matter on merits. However, in respect of the SoP, the Court had observed as under: "12. Insofar as the Standard Operating Procedures (hereinafter, 'SOP') for attending to litigation matters in the Court is concerned, Mr. Akshay Amritanshu, ld. Senior Standing Counsel appearing for the Department submits that two SOPs have already been prepared. However there is further streamlining which is bein....

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....GST Delhi South Commissionerate. [email protected] 2.  Legal Section of CGST Delhi East Commissionerate. [email protected] 3. Legal Section of CGST Delhi Noth Commissionerate.  [email protected] 4. Legal Section of CGST Delhi West [email protected] 8. In addition, it is requested by the Principal Commissioner, that all persons filing writ petitions should specifically mention the concerned Commissionerate, so that the matter can be marked to the proper officer. The name and address of the respective office/commissionerates are as under: S.No. Office/Commissionerate Name of the Commissionerate with address 1. CGST North Commissionerate Principal ....