The Delhi High Court has declined to intervene in a Goods and Services Tax (GST) demand issued to a trader who did not attend the scheduled personal hearing or submit a response.
While the trader argued that he could not file a reply due to infrequent use of the GST portal, a division bench comprising Justices Prathiba M. Singh and Renu Bhatnagar stated,
The GST Department has a standard practice of uploading notices for personal hearings and notices for replies on the GST Portal. The Petitioner was fully aware of the ongoing investigation against him. Therefore, the Court cannot condone the Petitioner’s negligent behaviour in choosing not to participate in the proceedings in any manner.
The applicant is a sole proprietor, is accused of fraudulently taking inadmissible Input Tax Credit (ITC). The applicant was alleged to be operating in tandem with two individuals engaged in the issuance of invoices without the actual supply of goods.
As per the investigation, a total of Rs. 50.33 crores of ITC was fraudulently taken.
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The High Court cited that some of the noticees had attended the personal hearing. But the applicant did not appear or reply.
The court in such situations dismissed the petition with a cost of Rs 50,000 to be deposited with the Delhi High Court Bar Association within 2 weeks.
| Case Title | Ganpati Polymers vs. Commissioner of CGST and Another |
| Case No. | W.P.(C) 11906/2025 |
| For petitioner | Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir |
| For Respondent | Mr. Sumit K. Batra |
| Delhi High Court | Read Order |
