Right to file reply to show-cause notice reinforced, with original order set aside and fresh consideration directed.

The High Court permitted the petitioner to file a reply to the show-cause notice despite the earlier omission, accepted the explanation for non-filing, and rejected the revenue's objection based on alternative remedy and delay. The impugned order in original was set aside because the reply had not been considered, and the matter was remitted for fresh adjudication after taking the petitioner's reply on record. The revenue was directed to pass a fresh order after giving due consideration to the reply within the stipulated time.

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Issues: Whether the petitioner should be permitted to file a reply to the show-cause notice and whether the order in original should be set aside for fresh consideration.

Analysis: The petitioner sought an opportunity to submit a reply, explaining the failure to do so earlier. The revenue opposed interference on the ground of availability of an alternative statutory remedy and delay. The Court accepted the request for filing the reply and directed the revenue to consider it afresh.

Outcome: The petitioner was permitted to file the reply by the stipulated date, the impugned order in original was set aside, and the revenue was directed to pass a fresh order after considering the reply.

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