Adjournment on Medical Grounds – HC Sets Aside GST Order
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 20 May, 2025
Latest from Taxmann
Case Details: Jai Optical vs. Govt. of NCT of Delhi - [2025] 174 taxmann.com 393 (Delhi)
Judiciary and Counsel Details
- Pratibha M. Singh & Rajneesh Kumar Gupta, JJ.
-
Sourabh Goel, Ankit Goel, Ms Geetika Sharma, Advs. for the Petitioner.
-
Ms Vaishali Gupta, Adv. for the Respondent.
Facts of the Case
The petitioner, a GST-registered entity, received show cause notices from the department demanding tax or Input Tax Credit (ITC) liability. In response to these notices, the petitioner submitted a detailed reply stating that the proprietor had suffered a brain stroke and was medically incapacitated, thereby requesting an adjournment of the hearing. The petitioner supported this request by furnishing all relevant medical documents from Indraprastha Apollo Hospital to substantiate the serious medical condition.
Despite the petitioner’s clear request for adjournment on valid medical grounds, the department proceeded to pass the impugned order without considering or granting the adjournment, and without affording the petitioner an opportunity of hearing. Aggrieved by this, the petitioner filed a petition before the Delhi High Court challenging the impugned order on the grounds that the department’s refusal to consider the adjournment violated principles of natural justice, especially since the demand involved no allegation of fraud.
High Court Held
The Hon’ble Delhi High Court held that the department ought to have considered the petitioner’s request for adjournment empathetically, given that the medical ground was supported by credible hospital documents. The Court found that passing the impugned order without affording the petitioner a fair opportunity to be heard was a procedural impropriety and a breach of natural justice.
Emphasising that valid medical grounds must be accommodated in the absence of any fraud, the Court set aside the impugned order and directed the department to reconsider the matter after providing the petitioner a reasonable opportunity of hearing.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
