GST Order Passed on Same Day as Additional Reply filed Does Not Mean Order suffers from Irregularities: Madras HC [Read Order]

In a recent ruling, the Madras High Court held that merely the GST ( goods and services tax ) order passed on the same day as additional reply filed does not mean it suffers from any irregularities or non-application of mind.

M/s. Thangapandi Steels filed writ petition challenging GST DRC-03 order. The assessee filed a reply to the SCN on 25.12.2024. Later on 01.02.2025, the assessee filed an additional reply for the same SCN. It alleges that the order suffered from irregularities.

However, the court observed that the disputed order is a detailed order and it does not require any interference under Article 226.

Justice C. Saravanan observed that “Merely because the Order was passed on 01.02.2025 of which date the additional reply was filed ipso facto would not mean that the Order suffers from any kind of irregularities or non-application of mind.”

The bench noted that after reading the order, it is clear that the GST officer has considered the reply filed before passing the order. Therefore there is no merit in challenging the same.

Additionally, the bench directed the petitioner to approach the appellate authority subject to the Petitioner depositing 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register. Also, it was directed to lift the bank account attachment after receival of the deposit.

The petition was disposed of accordingly.

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