2025 (4) TMI 552 - HC - GST

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.

Summary

**Summary:**In the case before the Delhi High Court, Justices Prathiba M. Singh and Rajneesh Kumar Gupta presided over a petition challenging Orders-in-Original dated 14th January 2025 and 3rd February 2025, issued by the Commissioner of Central Tax, Delhi. The petitioner alleges that their written submissions were not considered by Respondent No. 1, and no personal hearing notice was issued. The Court has directed the petitioner to provide a screenshot from the GST portal to verify the submission of their documents, while the Respondent Department must show proof of communication regarding the personal hearing notice.The Court noted the frequent filing of GST-related matters, identifying both procedural and substantive issues such as non-communication of replies and notices, and unprocessed refund applications. The Court suggested that these cases could be resolved promptly if the concerned Department provides instructions to its counsels. The Court urged the Principal Chief Commissioner of CGST & Central Excise, Delhi Zone, to assign officials to coordinate with GST Commissionerates to expedite legal processes. The case is scheduled for further proceedings on 21st April 2025.