Reply to SCN Must Be Uploaded On GST Portal or Filed Physically: Madras HC
The Court, considering the petitioner’s willingness to deposit 10%, directed the petitioner to resubmit the reply either physically or through the portal within three weeks
After remanding the case to the GST department, the Madras High Court instructed the assessee to submit the response either in person or via the Goods and Services Tax (GST) portal. The reply was not considered by the officer before passing the order as it was not uploaded through the portal. The Court found that the petitioner’s response, though submitted in time, was not uploaded...
After remanding the case to the GST department, the Madras High Court instructed the assessee to submit the response either in person or via the Goods and Services Tax (GST) portal. The reply was not considered by the officer before passing the order as it was not uploaded through the portal.
The Court found that the petitioner’s response, though submitted in time, was not uploaded on the GST portal, resulting in its complete disregard by the Assessing Officer while finalising the order.
The petitioner, M/s.Shree Balaji Enterprises had challenged both the assessment order and the subsequent rejection of a rectification application dated 18.03.2025. The department had dismissed the rectification plea on the ground that only “errors apparent on the face of the record” could be corrected through such an application asserting that procedural lapses or hearing deficiencies were not covered.
Justice Krishnan Ramasamy observed that the impugned order was passed without granting the petitioner any opportunity of personal hearing, in clear violation of the principles of natural justice. It was also admitted by the department that the email reply was not considered due to non-submission via the official GST portal.
Noting that the petitioner was willing to deposit 10% of the disputed tax amount, the Court remanded the matter back to the Assessing Officer.
The Court directed the petitioner to resubmit the reply either physically or through the portal within three weeks and ordered the department to issue a 14-day notice for a personal hearing before passing a fresh, reasoned order in accordance with law.
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