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 busine

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