Reply Must Be Considered Before Passing GST Order: Madras HC grants Relief Despite Reply filed beyond Time Limit Granted by Dept [Read Order]
The Court observed that although the department could have presumed no reply had been filed, the fact remained that the reply was available in the GST portal and should have been duly verified before concluding the assessment.
![Reply Must Be Considered Before Passing GST Order: Madras HC grants Relief Despite Reply filed beyond Time Limit Granted by Dept [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/2070283-gst-order-quashed-taxscan.webp "Reply Must Be Considered Before Passing GST Order: Madras HC grants Relief Despite Reply filed beyond Time Limit Granted by Dept [Read Order]")
The Madras High Court sets aside a GST ( goods and services tax ) order passed without consideration of the reply submitted by the assessee, which was filed beyond the time limit granted by the GST department. The petitioner, a proprietary concern, had received a show cause notice from the State Tax Officer on 28.03.2025, with a deadline of 01.05.2025 for filing a response. A...
The Madras High Court sets aside a GST ( goods and services tax ) order passed without consideration of the reply submitted by the assessee, which was filed beyond the time limit granted by the GST department.
The petitioner, a proprietary concern, had received a show cause notice from the State Tax Officer on 28.03.2025, with a deadline of 01.05.2025 for filing a response. A subsequent reminder extended the timeline to 16.06.2025. However, the petitioner uploaded a detailed reply only on 18.06.2025 just two days later.
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The State Tax Officer proceeded to pass the assessment order on 23.06.2025, assuming that no reply had been submitted, and did not consider the contents of the petitioner’s uploaded response.
Before the Court, the petitioner contended that the impugned order was passed without examining the reply on merits, constituting a clear violation of natural justice. The respondent defended the order on the grounds that the reply was uploaded after the permitted timeline, and hence was overlooked.
Justice Krishnan Ramasamy, acknowledged the slight delay in submission of the reply but stated that the principle of fairness required the authority to consider any reply that existed on record before passing an adverse order, even if submitted late.
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The Court observed that although the department could have presumed no reply had been filed, the fact remained that the reply was available in the GST portal and should have been duly verified before concluding the assessment.
Accordingly, the Court set aside the impugned order, remanded the matter for fresh consideration, and directed the respondent to grant a personal hearing after issuing a 14-day clear notice. The petitioner has been permitted to file any additional objections within three weeks from receipt of the court’s order.
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