GST Order Overturned: Petitioner's Reply Ignored, Administrative Decision Nullified, Fresh Hearing Mandated Within 30 Days

HC set aside GST order challenging administrative decision where petitioner's reply to show cause notice was not considered. Court remanded case back to respondent, directing fresh order within 30 days after petitioner re-submits reply. Procedural error in original order was key basis for judicial intervention, ensuring due process and opportunity to be heard.

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Issues: Challenge to impugned Order-in-Original, Failure to consider petitioner's reply, Setting aside impugned order and remitting case back to respondent

In this case, the petitioner challenged the impugned Order-in-Original No.11/2024 GST MAD-GST-000-SUP-11/2024 dated 15.03.2024, which confirmed the demands proposed in ASMT 10 dated 24.03.2023, DRC 01A dated 17.10.2023, and DRC 01 dated 04.12.2023. The petitioner contended that they had replied to the show cause notice in DRC 01 dated 04.12.2023 on 27.02.2024, which was acknowledged by officials, but the impugned order claimed otherwise. The court noted that the petitioner's reply had not been considered by the respondent while passing the impugned order. Consequently, the court set aside the impugned order and remitted the case back to the respondent with specific directions.

The court directed the respondent to pass fresh orders on merits within 30 days from the date of receipt of the court's order. The petitioner was instructed to file a fresh copy of the reply within 15 days from receiving the court's order and participate in the proceedings. The respondent was mandated to consider the petitioner's reply while passing the fresh orders. The Writ Petition was disposed of with the aforementioned directions, and no costs were imposed. Consequently, the connected miscellaneous petition was closed.

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