Delhi High Court Imposes ₹50K Cost On Trader Who Missed Personal Hearing After Failing To Check GST Portal
The Delhi High Court recently refused to interfere with a GST demand raised against a trader, who failed to either appear for personal hearing or even file a reply.Though the trader sought to contend that reply could not be filed as he is not a frequent visitor to the GST portal, a division bench of Justices Prathiba M. Singh and Renu Bhatnagar said,“It is a matter of practice of the...
The Delhi High Court recently refused to interfere with a GST demand raised against a trader, who failed to either appear for personal hearing or even file a reply.
Though the trader sought to contend that reply could not be filed as he is not a frequent visitor to the GST portal, a division bench of Justices Prathiba M. Singh and Renu Bhatnagar said,
“It is a matter of practice of the GST Department that the notices for personal hearing and notices for replies to be filed are all uploaded on the GST Portal. The Petitioner was well aware of the complete investigation that was going on against him and such callous conduct on behalf of the Petitioner cannot be condoned by the Court where the Petitioner chooses not to even participate in the proceedings in any manner whatsoever.”
Petitioner, a sole proprietor, is accused of fraudulently availing inadmissible Input Tax Credit. He was alleged to be operating in tandem with two individuals engaged in issuance of invoices without actual supply of goods.
As per investigation, total Rs.50.33 crores ITC is fraudulently availed.
The High Court noted that some of the noticees had attended the personal hearing. However, the Petitioner failed to appear or file a reply.
Under these circumstances, the Court dismissed the petition with a cost of Rs.50,000/- to be deposited with the Delhi High Court Bar Association within two weeks.
Appearance: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs for Petitioner; Mr. Sumit K. Batra, Adv for Respondent
Case title: Ganpati Polymers Through It Proprietor Prop. Ankur Jain v. Commissioner Of Central Goods And Service Tax And Another
Citation: 2025 LiveLaw (Del) 956
Case no.: W.P.(C) 11906/2025