9911796707
TMI Blog2025 (4) TMI 1641X X X X Extracts X X X X X X X X Extracts X X X X ..... nafter, '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 titled 'Jai Optical v. Govt. of NCT of Delhi & Ors.' wherein the Coordinate Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Petitioner, a second show cause notice dated 3rd May, 2024 was issued. The reply to the same was filed by the Petitioner on 16th May, 2024 and the demand was dropped on 5th June, 2024. Thereafter, a third show cause notice was issued on 30th May, 2024 in respect of which a reply was filed by the Petitioner on 30th May, 2024. A hearing notice is fixed in this matter on 3rd December, 2024. However, an adjournment was sought by the Petitioner by filing a reply on 23rd December, 2024 to the following effect: Reply to the notice issued for framing order in remanded cases ARN: ZD0712240232601 Date: 23/12/2024 1. GSTIN 07AGFPG7409NIZ4 2. Legal name VIKAS GARG 3. Trade name, if any JAI OPTICAL 4. Deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en passed. 8. Ms. Gupta, ld. Counsel for the Respondent submits that the second and the third show cause notices are merely in continuation of the first show cause notice. Since the second show cause notice was uploaded on a wrong tab the same was dropped and a third show cause notice was issued. 9. Considering the overall facts, there is no doubt that the Petitioner has been continuously following up with the Department and filing replies diligently. The medical ground which was stated on 23nd December, 2024 ought to have been considered emphathetically as the same was accompanied with all the documents from Indraprastha Apollo Hospital. 10. When such requests for adjournment are made on the medical grounds, obviously the Department is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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