Proper Officer Failed to Acknowledge Reply; GST Case Remitted for Re-Adjudication

Jai Optical Vs Govt Of NCT of Delhi And Ors (Delhi High Court) Delhi High Court recently set aside a tax demand order issued against a defunct opticals business, finding that the tax authorities failed to consider the detailed reply submitted by the taxpayer to a show cause notice. The court’s decision underscores the necessity for tax officers to apply their minds to taxpayer responses before issuing final orders. The case involved Jai Optical, a business formerly engaged in the trading of optical items. The proprietor stated that the business ceased operations in 2022, and its GST regi...