GST Dept Must Consider Medical Ground Adjournment Requests: Delhi HC

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 I...