Jai Optical Vs Govt. of NCT of Delhi & Ors. (Delhi High Court)
New Delhi: The Delhi High Court has set aside a Goods and Service Tax (GST) demand order against M/s Jai Optical, observing that the GST Department ought to have empathetically considered the assessee’s request for adjournment of a personal hearing based on medical grounds. The court’s decision highlighted the importance of granting a proper hearing, particularly when a genuine medical emergency prevents an assessee from appearing.
The case, filed by M/s Jai Optical under Article 226 and 227 of the Constitution of India, challenged an order dated January 8, 2025, and preceding show cause notices from September 24, 2023, and May 30, 2024, issued by the Delhi GST Department.
According to the petitioner, the department repeatedly issued show cause notices. The impugned order was particularly challenged on the ground that it was passed despite the petitioner having informed the department through a reply that the proprietor had suffered a stroke and was medically unable to attend the personal hearing.
The court noted the history of the case, indicating that this was not the first instance where procedural issues had arisen. The first show cause notice, dated September 24, 2023, had previously led to an order on November 29, 2023. This earlier order was challenged by Jai Optical in W.P. (C) 3823/2024.
