Ms Jai Optical Through Its Proprietor Vikas Garg vs. Govt Of Nct Of Delhi Through Its Secretary Revenue & Ors.
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Cause title — parties, addresses and appearances
O R D E R %
2026
The present petition has been filed under Article 226 of the Constitution of India, inter alia, seeking the quashing of the impugned order dated 26th September, 2025 passed by GSTO (WARD-16), New Delhi. The present petition further challenges the impugned Show Cause Notice dated 30th May, 2024 (hereinafter ‘impugned SCN’).
Additionally, the present petition also challenges the following Sections/Notifications: ●Section 7 of Taxation and other laws (Relaxation and Amendment of Certain Provisions) Act, 2020; ● Section 16(2)(c) of Central Goods and Services Tax Act, 2017; ●Notification No. 13/2020 dated 5th July, 2022: and ●Notification No. 09/2023 dated 31th March, 2023. 3. Learned counsel representing the petitioner submits that the petitioner does not press the Writ Petition qua the challenge to Section This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/08/2026 at 11:58:22
7 of Taxation and other laws (Relaxation and Amendment of Certain Provisions) Act, 2020, Section 16(2)(c) of Central Goods and Services Tax Act, 2017 as also Notification No. 13/2020 dated 05.07.2022. 4. The petitioner however challenges the SCN dated 30.05.2024 and the Impugned Order passed on 26.09.2025. 5. Initially the Order was passed against the petitioner on 08.01.2025 after issuance of SCN on 24.09.2023 and 30.05.2024. The petitioner sought an adjournment on medical ground, however, the authority proceeded to pass Orders on 08.01.2025. 6. Subsequently, a Division Bench of this Court vide judgement dated 25.04.2025 quashed the Order dated 08.01.2025 and directed the respondent to pass fresh Order after affording opportunity of personal hearing to the petitioner.
In compliance with the directions of this Court, hearing notice was given to the petitioner and thereafter, the Impugned Order dated 26.09.2025 was passed. Admittedly, an Appeal against the aforesaid Order is maintainable under Section 107 of the CGST Act.
Learned counsel representing the petitioner submits that the second Show Cause Notice was not maintainable as the proceedings/demand raised under Section 73 were dropped vide Order dated 05.06.2024. Hence, this Court should interfere while exercising its Writ Juri iction.
This court has considered the submissions. After the Order was passed on 05.06.2024, another Order was passed by the adjudicating authority on 08.01.2025. The petitioner filed the Writ Petition, which was allowed, quashing the order dated 08.01.2025 and the authorities were permitted to pass a fresh Order. Now, a fresh order has been passed in compliance with the aforesaid directions. In any case, the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/08/2026 at 11:58:22
petitioner can take up all these objections before the Appellate Authority. In these circumstances, the petitioner, if so advised, may avail remedy of Appeal.
If an application under Section 14 of the Limitation Act for excluding the period spent in prosecuting the present writ petition is filed, the same shall be considered by the appellate authority pragmatically.
With these observations, the present Writ Petition is disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J AUGUST 13, 2026/PT/HP This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/08/2026 at 11:58:22
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.