Failure to consider taxpayer's reply vitiates interest recovery order and requires fresh decision under GST law.

An interest recovery order under the Uttar Pradesh GST Act was held unsustainable because the authority failed to consider the petitioner's e-mailed reply to the notice, even though receipt of that reply was not disputed. The omission vitiated the decision-making process, so the order was set aside and the matter remanded for fresh consideration after taking the reply into account. The stated principle is that an order passed without considering a duly submitted response cannot be sustained and must be reconsidered in accordance with law.

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Issues: Whether the order recovering interest could be sustained when the reply filed by the petitioner in response to the notice was not considered by the Authority.

Analysis: The order for recovery of interest was passed under Section 75(12) read with Section 79 of the Uttar Pradesh Goods and Services Tax Act, 2017. The record showed that the petitioner had submitted a reply by e-mail, and it was not disputed that the reply had been received. Since that reply was not taken into account before passing the impugned order, the decision-making process was found to be vitiated.

Conclusion: The impugned order could not be sustained and was set aside. The matter was remanded for fresh consideration after taking the petitioner's reply into account.

Ratio Decidendi: An order passed without considering the reply submitted in response to notice cannot be sustained and must be set aside for fresh decision in accordance with law.

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