M/S RAJ INTERNATIONAL vs ADDITIONAL COMMISSIONER CGST DELHI WEST & ORS.

Judgment text excerpt

$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 25th April, 2025 + W.P.(C) 4096/2025 & CM APPL. 19042/2025 M/S RAJ INTERNATIONAL .....Petitioner Through: Mr. Harshit Goel and Mr. Mohit Gupta, Advocates. versus ADDITIONAL COMMISSIONER CGST DELHI WEST & ORS. .....Respondents Through: Mr. Akshay Amritanshu, Sr. Standing Counsel, CBIC with Ms. Dristhi Saraf & Ms. Pragya Upadhyay, Advocates. Ms. Arti Bansal SPC-UOI with Ms. Shruti Goel, Advocate. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner inter alia challenging the Orders-in-Original dated 14 th January, 2025 and 3 rd February, 2025 (hereinafter, ‘the impugned orders’) issued by the Office of the Commissioner, Central Tax, Delhi. 3. The allegation of the Petitioner is that the written submissions filed by the Petitioner have not been considered by the Respondent No. 1 and no personal hearing notice has been issued either. 4. On the previous of hearing, i.e., 2 nd April, 2025, the Petitioner was directed to place on record the screenshot of the Goods and Services Tax (hereinafter, 'GST') portal to show that the written submissions were, in fact, Signature Not Verified Signed By:RAHUL Signing Date:28.04.2025 W.P.(C) 4096/2025 Page 1 of 5 19:33:51 uploaded. The Respondent No.1- Department (hereinafter, the Department) was also directed to show the manner in which the personal hearing notice had been communicated to the Petitioner. 5. The screen shot of the GST portal has been placed on record by the Petitioner which shows that the submissions of the Petitioner is clearly uploaded on the portal. Insofar as the Department is concerned, it is submitted by the l