Non-consideration of reply in GST assessment led to quashing of the order and remand for fresh adjudication.

An assessment order may be interfered with where it wrongly records that no reply was filed despite an acknowledged reply to the show cause notice. The Madras HC noted that the reply was filed in Form GST DRC-06, yet the impugned order proceeded as if no response had been received and also rejected a request for rectification. Because the authority failed to consider the reply and the petitioner was not effectively heard before final disposal, the order was quashed and the matter remitted for fresh adjudication on merits after granting a hearing.

---

---

Issues: Whether the impugned assessment order was liable to be quashed for recording that no reply had been filed, despite the petitioner having replied to the show cause notice and the reply having been acknowledged.

Analysis: The reply to the show cause notice had been filed and was acknowledged in Form GST DRC-06, but the impugned order proceeded on the footing that no reply had been received. The petitioner had also sought rectification, which was rejected. In these circumstances, the order suffered from non-consideration of the reply and warranted interference. Since the reply had not been considered and the petitioner had not been effectively heard before final disposal, the matter required reconsideration by the authority on merits and in accordance with law.

Conclusion: The impugned order was quashed and the matter was remitted to the respondent for fresh adjudication after considering the reply and granting hearing to the petitioner.

---