HIND PAPER HOUSE v. THE COMMISSIONER STATE GOODS AND SERVICE TAX DELHI & ANR.

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

HIND PAPER HOUSE

THE COMMISSIONER STATE GOODS AND SERVICE TAX DELHI & ANR.

W.P.(C) 3294/2025 & CM APPL. 15563/2025 dated 04.08.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Demand – Non-uploading of SCN and RUD’s on portal due to technical glitch – Form DRC-01 uploaded without SCN/RUDs – Rejection of rectification application – Department claims physical service via speed post, proved by postal records – Petitioner disputes receipt but repeatedly sought adjournments without filing substantive reply – Court noted Form DRC-01 alone insufficient without details of allegations both Department and Petitioner at fault – Department erred in not uploading SCN with RUDs; Petitioner failed to reply despite receipt of documents – Held: Writ petition disposed – Order set aside – Matter remanded to adjudicating authority for fresh hearing.

Represented By:

Counsel for the Petitioner: Vijay Gupta, Arihant Jain & Hari Om Thakur, Advs

HIND PAPER HOUSE v. THE COMMISSIONER STATE GOODS AND SERVICE TAX DELHI & ANR.

HIND PAPER HOUSE v. THE COMMISSIONER STATE GOODS AND SERVICE TAX DELHI & ANR.

🔒 Premium Content

Quick Link

Get In Touch