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RAJ INTERNATIONAL vs. ADDITIONAL COMMISSIONER CGST DELHI WEST & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Harshit Goel
Mohit Gupta
Res. Counsel
Akshay Amritanshu
Dristhi Saraf
Pragya Upadhyay

Petitioner / Applicant

RAJ INTERNATIONAL
Respondent ADDITIONAL COMMISSIONER CGST DELHI WEST & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 25, 2025
Order No.

W. P. (C) 4096/2025 & CM APPL. 19042/2025

Citation

2025(4) TAXREPLY 13078
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ORDER

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 14th January, 2025 and 3rd 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., 2nd 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, 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....

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