Ensure Counsel Appearing On Advance Service Are Instructed Properly: Delhi HC Asks Customs, GST Department, DRI And DGGI To Frame SOP

The Delhi High Court has asked the Customs Department, the Central GST Department, the Directorate of Revenue Intelligence (DRI), Directorate of General GST Intelligence (DGGI) to make sure that counsel representing them on advance service are instructed properly.A bench of Justices Prathiba M. Singh and Dharmesh Sharma ordered the Commissioner of Customs to prepare an SOP as to the manner in which the Department shall ensure that instructions are given to the nominated Counsels in the matter when advance copies are served.It further ordered DRI, DGGI and CGST Department “shall prepare a common SOP to ensure that whenever advance copies are served and Counsels are appearing before the Courts, proper instructions are given for the hearings and matters do not go in default.”The direction comes in a Customs Appeal preferred by a company engaged in trading of electronic products such as mobile phones etc. As a part of business activities, the Appellant had imported mobile handsets/cellular phones however, it was deprived from claiming the tax benefit in respect of a Notification issued by the Department.While the Court granted interim relief to the Appellant, it also flagged “unnecessary delay” caused by the Departments in instructing their Standing Counsels, appearing upon advance copies being served.Following this, the Customs Department appearing in the matter, furnished a list of specific email addresses to which advance copies are to be served.The Court then directed its Registry to ensure that whenever cases relating to Customs and GST are filed before the Court, the advance copies are served at the relevant email addresses as mentioned in the list.The main matter is now listed on March 20.Appearance: Mr. Yogendra Aldak, Mr. Agrim Arora, Ms. Purvi Sinha & Mr. Rishav Kumar, Advs. for Appellant; Mr. Aditya Singla, SSC and Mr. Ritwik Saha and Mr. Umang Misra, Advs. with Mr. Rajeev Ranjan, DC (Legal) ACC Import. Mr. Harpreet Singh, Senior Standing Counsel along with Ms. Suhani Mathur and Mr. Shivang Chawla, Advs. for RespondentCase title: M/S Vishal Video And Appliances Pvt Ltd v. Commissioner Of Customs Acc(Import)Citation: 2025 LiveLaw (Del) 127Case no.: CUSAA 9/2025Click here to read order

Ensure Counsel Appearing On Advance Service Are Instructed Properly: Delhi HC Asks Customs, GST Department, DRI And DGGI To Frame SOP

Kapil Dhyani