Delhi HC Imposes INR 5K Penalty and Condemns GST Officials for Delaying a Case

Concerning rescuing the assessee, the officials of the Commissioner of Goods and Services Tax have been reprimanded by the Delhi High Court for delaying the case stating their conduct as improper.

A bench made up of justices Amit Mahajan and Vibhu Bakhru fined the authority Rs 5,000 for harassing Jupiter Exports by sending a tax demand notice without allowing for a personal hearing and noted that the revenue authorities had wasted two years of court time by merely asking for adjournments under the pretext of filing a counter affidavit.

For additional information and compliance, the order was also forwarded to the Commissioner of GST at the Department of Trade and Taxes, Vyapar Bhawan, IP Estate, New Delhi. If it was determined that the concerned officer had neglected his or her duties, the order directed that the appropriate steps be taken to recover the debt from the officer’s salary.

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The bench dismissing the tax demand mentioned that these practices could not be countenanced since the same would have the effect of causing harassment to the litigations along with wasting the judicial time of the court.