The Delhi High Court has voiced serious concern over the growing number of GST-related litigations being filed every day. To ensure quick disposal of these matters—particularly those involving procedural lapses—the Court has asked the GST Department to depute at least two officers from its litigation wing. These officers will assist the Court and departmental counsels by coordinating swiftly with different GST Commissionerates.
“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.” — Delhi High Court Bench
This direction came during the hearing of W.P.(C) 4096/2025, a petition filed by M/s Raj International, in which the petitioner challenged the Orders-in-Original dated 14th January 2025 and 3rd February 2025. The core allegation was that the petitioner’s written submissions were ignored, and no personal hearing notice was served.
The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta noted that the nature of such cases varies, but many involve similar issues like:
- No communication of reply from the department
- Non-receipt of personal hearing notices
- Emails or notices not delivered
- Delays in processing refund applications
“Such cases can be disposed of on the first date itself, subject to the concerned Department giving instructions to its Counsels.” — Delhi High Court Observation
Read also: Delhi High Court: No Interest on DVAT Refund Delay If Dealer’s Fault, Rules Court
To improve case management, the Court directed that two officers from the litigation department be assigned to coordinate with different Commissionerates. Their role would be to give timely instructions to government counsels, helping with early resolution of matters.
The Court has urged the Principal Chief Commissioner of CGST & Central Excise, Delhi Zone, to immediately act on this suggestion. The order was also directed to be sent to the GST legal section for compliance via email.
“It is impressed upon the Principal Chief Commissioner of CGST & Central Excise, Delhi Zone to consider deputing at least two officials… who can coordinate with the various Commissionerates and give instructions in an expedited manner.” — Delhi HC Direction
The petition was heard via hybrid mode, and both sides were represented by their respective counsels. The petitioner was represented by Mr. Mohit Gupta and Mr. Harshit Goel, while the respondents were represented by Mr. Akshay Amritanshu, Ms. Drishti Saraf, and others.
Key Developments in the Case:
- Petitioner’s Claim: Written submissions were filed but not considered
- Court’s Query: Directed both sides to submit screenshots from the GST portal showing proof of submission and communication of hearing notice
- Next Hearing Date: 21st April 2025
The order was passed on 2nd April 2025, and the Court stressed the need for efficient litigation management within the GST framework to prevent unnecessary burden on the judiciary and taxpayers.
The matter is next listed on April 21.
Appearance: Mr. Mohit Gupta and Mr. Harshit Goel, Advs for Petitioner; Mr. Akshay Amritanshu, SSC with Ms. Drishti Saraf and Ms. Pragya Upadhyay, Advs. Ms. Arti Bansal, SPC with Ms. Shruti Goel, Adv. for R-3/UOI.
Case title: M/S Raj International v. Additional Commissioner Cgst Delhi West & Ors.
Case no.: W.P.(C) 4096/2025
