M/s RAJ INTERNATIONAL v. ADDITIONAL COMMISSIONER CGST DELHI WEST & ORS.
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
M/s RAJ INTERNATIONAL
v.
ADDITIONAL COMMISSIONER CGST DELHI WEST & ORS.
W. P. (C) 4096/2025 dated 27.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Disposed off
Violation of principles of natural justice – Non-communication of personal hearing notices – Streamlining GST litigation SOP – Petitioner alleged non-receipt of personal hearing notice in GST adjudication proceedings – Court directed both parties to produce evidence of service of notice and uploading of written submissions – Observing procedural lapses such as non-service of hearing notices, non-receipt of departmental emails and non-processing of refund claims recurring Court sought to streamline case management – Held: Petition disposed – Court directed CGST Delhi Zone to depute officials to coordinate litigation and provide instructions to panel counsel for early disposal of procedural GST writs – Systemic SOP issued to streamline GST litigation – Registry directed to implement CBIC communication and publish Commissionerate-wise dedicated email IDs in cause list.
Represented By:
Counsel for the Respondent: Akshay Amritanshu, Senior Standing Counsel CBIC with Drishti Saraf, Pragya Upadhyay and Drishti Rawal, Advocates. Arti Bansal, SPC for UOI with Shruti Goel, Advocate
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