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JAI OPTICAL vs. GOVT. OF NCT OF DELHI & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Sourabh Goel
Ankit Goel
Geetika Sharma
Res. Counsel
Vaishali Gupta

Petitioner / Applicant

JAI OPTICAL

Respondent GOVT. OF NCT OF DELHI & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 25, 2025
Order No.

W. P. (C) 5300/2025 & CM APPLs. 24175/2025, 24176/2025, 24177/2025

Citation

2025(4) TAXREPLY 13080
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-M/s Jai Optical under Article 226 and 227 of the Constitution of India, inter alia, assailing the impugned order dated 8th January 2025 (hereinafter, ‘impugned order’) and impugned show cause notices dated 24th September 2023 and 30th May 2024. 3. The Petitioner has challenged the repeated issuance of show cause notices by the Delhi Goods and Service Tax Department (hereinafter, ‘Department’) and challenges the impugned order on the ground that despite a specific reply having been placed on record that the Petitioner was suffering from a stroke, the Department proceeded and passed the impugned order. 4. In this case, there are three SCNs which were issued. In the show cause notice dated 24th September, 2023, an order dated 29th November, 2023 was passed. The same was challenged in W.P. (C) 3823/2024 titl....

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