The single bench of Justice Sunil Dutt Yadav of the Karnataka High Court has granted an opportunity for a hearing due to the non-consideration of a duly acknowledged reply to the Goods and Service Tax (GST) Show Cause Notice (SCN). The assessee submitted a reply to the Show Cause Notice, which is documented as Annexure-E. The order at Annexure-A was set aside, and the authority is granted liberty to take note of the reply at Annexure-E.
The petitioner has called in question the correctness of the order at Annexure-A pertaining to the Financial Year 2015-2016, 2016-2017 and 2017-2018.
The petitioner argued that after receiving a Show Cause Notice, they responded with a detailed reply (Annexure-E), which was officially acknowledged. Despite this, the authorities claimed that the petitioner neither submitted a response nor requested an extension for filing the reply. Consequently, they proceeded to make a decision without considering the petitioner’s response outlined in Annexure-E.
The response detailed in Annexure-E has been reviewed and officially acknowledged by the Department. The Department received and acknowledged the reply on July 30, 2021. The order at Annexure – A is set-aside with liberty to the authority to take note of the reply at Annexure-E and after affording an opportunity of hearing to the petitioner, to dispose of the matter afresh. Accordingly, the petition was disposed of.
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