DHAN PRAKASH GUPTA v. CENTRAL GOODS & SERVICE TAX DEPARTMENT

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Yashwant Varma, Justice & Dharmesh Sharma, Justice

DHAN PRAKASH GUPTA

CENTRAL GOODS & SERVICE TAX DEPARTMENT

W.P. (C) 11264/2023 dated 25.08.2023

Law : GST

Decision : In favour of revenue

Maintainability of petition – Availability of alternative remedy – Violation of principles of natural justice – It is submitted that the impugned order has passed in violation of the principles of natural justice, since the respondents have taken into consideration material which was not included with the return or the other material that was provided by the petitioner – Held that: It is on the basis of an inspection of the web portals that certain observations came to be made – The petitioner does not dispute that the aforesaid URLs are owned by it – It is also not the case of the petitioner that it was not confronted with the material so gathered – Since that material was, in any case, in the public domain, there are no merit in the submission that the principles of natural justice were violated – The writ petition consequently fails and shall stand dismissed.

Represented By:

Counsel for the Petitioner: Chanderkant Tyagi along with Amar Gupta, Advs.

DHAN PRAKASH GUPTA v. CENTRAL GOODS & SERVICE TAX DEPARTMENT

DHAN PRAKASH GUPTA v. CENTRAL GOODS & SERVICE TAX DEPARTMENT

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