M/S JAI OPTICAL vs GOVT. OF NCT OF DELHI & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 25th April, 2025 W.P.(C) 5300/2025 & CM APPLs.24175/2025, 24176/2025, 24177/2025 M/S JAI OPTICAL .....Petitioner Through: Mr. Sourabh Goel, Mr. Ankit Goel and Ms. Geetika Sharma, Advs. versus GOVT. OF NCT OF DELHI & ORS. .....Respondents Through: Ms. Vaishali Gupta, Adv. for GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA 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 is