Grounds of Writ-The Petitioner, being aggrieved by the impugned order, has filed the present Writ Petition. The Petitioner contended that the adjudicating authority passed the impugned order without considering the request for adjournment, as the Petitioner suffered a brain stroke at the relevant time. The Petitioner further submits that he is a compliant and bona fide taxpayer, who has regularly filed returns within the prescribed time and duly responded to the earlier Show Cause Notices (SCNs) by submitting timely and appropriate replies.
Order- The Court has disposed of the Writ Petition and ruled in favour of the Petitioner by setting aside the impugned order. The matter has been remitted to the proper officer for fresh adjudication, with a direction to provide an opportunity of hearing after communicating the same through the designated portal. The officer is further directed to pass a speaking order in accordance with th provisions of Section 75(3) of the CGST Act, 2017.
GST Case law Jai Optical Versus Govt. of NCT of Delhi
Citation-2025 TAXONATION 829 (DELHI)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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